Definition of obsolete or surplus goods
109 In this Division, obsolete or surplus goods means goods that are
(a) found to be obsolete or surplus
(i) in the case of imported goods, by their importer or owner, or
(ii) in any other case, by their manufacturer, producer or owner;
(b) not used in Canada;
(c) destroyed in such manner as the Minister of National Revenue may direct; and
(d) not damaged before their destruction.
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