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  1. General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations - SOR/2013-165 (Section 2)
    General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations
    • [...]

    • (2) Goods originate in a beneficiary country if the value of the materials, parts or products originating outside that country, or in an undetermined location, and used in the manufacture or production of the goods is no more than 40% of the ex-factory price of the goods as packed for shipment to Canada.

    • (3) Goods other than those set out in Part A1, A3 or B of Schedule 1 originate in a least developed country if the value of the materials, parts or products originating outside that country, or in an undetermined location, and used in the manufacture or production of the goods is no more than 60% of the ex-factory price of the goods as packed for shipment to Canada.

    • (4) Goods set out in Part A1 or A2 of Schedule 1 originate in a least developed country if they are assembled in a least developed country from fabric cut in that country or in Canada, or from parts knit to shape, if the fabric or parts knit to shape are produced in

      • [...]

      • (b) a country set out in Schedule 2 from yarns spun or extruded in a least developed country, a country set out in Schedule 2 or Canada, if

        • [...]

        • (ii) the value of any materials, including packing, that are used in the manufacture of the goods and that originate outside the least developed country in which the goods are assembled is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada.

    • (4.1) Goods set out in Part A3 of Schedule 1 originate in a least developed country if they are assembled in a least developed country from fabric cut in a least developed country, a country set out in Schedule 2, an FTA partner country or in Canada, or from parts knit to shape, if the fabric or parts knit to shape are produced in

      • [...]

      • (b) a country set out in Schedule 2 or an FTA partner country from yarns spun or extruded in a least developed country, a country set out in Schedule 2, an FTA partner country or Canada, if

        • [...]

        • (ii) the value of any materials, including packing, that are used in the manufacture of the goods and that originate outside the least developed country in which the goods are assembled is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada.

    • [...]

    • (9) For the purpose of subsection (3), the following are deemed to have originated in the least developed country:

      • (a) any materials, parts or products that are used in the manufacture or production of the goods referred to in that subsection and that

        • [...]

        • (ii) have a value of no more than 20% of the ex-factory price of the goods, as packed for shipment to Canada, and originate in a country set out in Schedule 2, other than a least developed country; and

    [...]



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