102 An application for relief under section 101 must be
(a) accompanied by evidence satisfactory to the Minister of National Revenue that the goods were exported and
(i) in respect of goods referred to in paragraph 101(1)(a), repairs could not have been made in Canada at the place the goods were located before their exportation or within a reasonable distance of that place,
(ii) in respect of equipment referred to in paragraph 101(1)(b), the equipment added could not practicably have been added in Canada, or
(iii) in respect of goods referred to in paragraph 101(1)(c), it would not have been practicable to do the work in Canada; or
(b) if the application is made under subsection 101(2), made in the prescribed form and manner, with the prescribed information, at the time of the return to Canada of the goods in respect of which the application is made.
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