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3 For the purposes of section 8 of Schedule VII to the Act, the following goods and circumstances are prescribed:

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• (n) goods that are classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or that would be so classified in the absence of paragraphs (a) and (b) of those tariff items, if

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  • (ii) in any other case, the goods were either not imported previously or it is the case that all of the following do not apply in respect of the last importation of the goods:

    • (A) tax under section 212 of the Act was payable and was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations (other than under sections 7, 8, 12 and 13 of those Regulations),

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Definition of specified supply

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• (8) Subject to subsection (9), subsections (2) to (7) apply for the purposes of this Part other than

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  • (d) the Non-Taxable Imported Goods (GST/HST) Regulations and the Value of Imported Goods (GST/HST) Regulations.

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Marginal note:Definitions

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• (3) For the purposes of this Act, a person who is a manufacturer or producer within the meaning of paragraph (d), (i) or (j) of the definition of that term in subsection (1), other than a member of a class of small manufacturer or producer that is exempted by regulations made under subsection 54(2) from the requirement of subsection 54(1) to apply for a licence, and who imports into Canada

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  shall be deemed to be the manufacturer or producer in Canada thereof and not the importer thereof and the goods shall be deemed to be goods produced or manufactured in Canada and not imported goods.

• Marginal note:Goods deemed not to be imported

  (4) For the purposes of this Act, goods imported into Canada by a person who is a manufacturer or producer within the meaning of paragraph (f) of the definition of that term in subsection (1), other than a member of a class of small manufacturer or producer that is exempted by virtue of regulations made under subsection 54(2) from the requirement of subsection 54(1) to apply for a licence, that are prepared, as described in that paragraph, by or on behalf of that person in Canada for sale shall be deemed to be goods produced or manufactured in Canada and not imported goods.

• Marginal note:Importer deemed manufacturer or producer

  (4.1) For the purposes of this Act, a person who is a manufacturer or producer within the meaning of paragraph (g) of the definition of that term in subsection (1), other than a member of a class of small manufacturer or producer that is exempted by virtue of regulations made under subsection 54(2) from the requirement of subsection 54(1) to apply for a licence, and who imports new motor vehicles designed for highway use, or chassis therefor, into Canada shall be deemed to be the manufacturer or producer in Canada thereof and not the importer thereof and the vehicles or chassis shall be deemed to be goods produced or manufactured in Canada and not imported goods.

• Marginal note:Goods deemed not to be imported

  (4.2) For the purposes of this Act, new motor vehicles designed for highway use, and chassis therefor, imported into Canada that are sold by a person who is a manufacturer or producer within the meaning of paragraph (h) of the definition of that term in subsection (1), other than a member of a class of small manufacturer or producer that is exempted by virtue of regulations made under subsection 54(2) from the requirement of subsection 54(1) to apply for a licence, shall be deemed to be goods produced or manufactured in Canada and not imported goods.

• (5) For the purposes of this Act, a licensed wholesaler who gives away without charge, as free samples, replacement goods or parts or otherwise, goods on which taxes have not been paid under this Act is deemed to have retained the goods for his own use, unless

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  • (b) the amount, if any, charged for the warranty is included in the sale price charged by the manufacturer for the goods to be replaced or the goods into which the parts are to be incorporated or, if those goods are imported goods, in the duty paid value thereof.

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2 In these Regulations,

CSA carrier

CSA carrier has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations; (transporteur PAD)

CSA importer

CSA importer has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations; (importateur PAD)

eligible goods

eligible goods has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations; (marchandises admissibles)

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Marginal note:Record keeping — imported goods

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• Marginal note:Record keeping — CSA importer

  (2) If the person or entity is a CSA importer, as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations, the person or entity must also keep, until the sixth anniversary of the day on which the goods were imported,

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• Marginal note:Sufferance warehouse

  (3) If the person or entity has been issued a licence under paragraph 24(1)(a) of the Customs Act for the operation of a place as a sufferance warehouse, the person or entity must also keep, until the sixth anniversary of the day on which the imported goods were received into the warehouse, all records containing information relating to the receipt of the goods into the warehouse and their removal from it.

• Marginal note:Bonded warehouse

  (4) If the person or entity has been issued a licence under subsection 91(1) of the Customs Tariff for the operation of a place as a bonded warehouse, the person or entity must also keep, until the sixth anniversary of the day on which the imported goods were removed from the warehouse, all records relating to the goods received into the warehouse or their removal from it, including

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