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  1. New Motor Vehicles Exported Drawback Regulations - SOR/82-710 (Section 4)
    • [...]

    • (2) No drawback shall be granted pursuant of section 3 in respect of motor vehicle unless the motor vehicle is exported from Canada within the period for use of that motor vehicle set out in subsection (1) and no drawback shall be granted

      • (a) if the motor vehicle was

        • [...]

        • (iii) used in Canada prior to its exportation for the transportation of persons or goods for hire or reward or the transportation of goods for sale, or


  2. New Motor Vehicles Exported Drawback Regulations - SOR/82-710 (Section 2)

     In these Regulations,

    motor vehicle

    motor vehicle includes an automobile, motor cycle, motor bicycle, light truck, motor bus or motor home purchased for personal transportation, but does not include any truck that has a gross vehicle weight in excess of 4.5359 t (10,000 pounds) or any motor vehicle that is to be used in commercial operations of any kind; (véhicule automobile)



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