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  1. Cruiser Remission Order - SI/78-57 (Section 2)

     In this Order,

    Canadian value added in boats

    Canadian value added in boats means the factory cost of production of

    [...]

    • [...]

    • (d) the cost of duty, freight and insurance and any other cost incurred in transporting the imported parts and materials from the point of their shipment to the customs office where the goods are reported; (valeur canadienne ajoutée dans le cas des bateaux)

    Canadian value added in cruisers

    Canadian value added in cruisers means the factory cost of production of cruisers and of hulls and parts for cruisers produced by a manufacturer in Canada for sale minus

    • [...]

    • (b) the cost of duty, freight and insurance and any other cost incurred in transporting the imported parts and materials from the point of their shipment to the frontier port; (valeur canadienne ajoutée dans le cas des yachts de croisière)

    factory cost of production

    factory cost of production means the aggregate of the following costs to the manufacturer reasonably attributable to his production of water-borne pleasure craft and of hulls and parts for water-borne pleasure craft, namely,

    • [...]

    • (b) the transportation costs, including insurance charges, incurred in transporting parts and materials from a supplier to the factory in Canada of the manufacturer to the extent that such costs are not included under paragraph (a),

    [...]



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