Customs Tariff

Marginal note:Definitions

80 The definitions in this section apply in this Part.

customs duties

droits de douane

customs duties, other than for the purposes of sections 95 and 96, means customs duties imposed under Part 2, other than surtaxes imposed under section 53, 55, 60, 63, 68, 77.1, 77.3, 77.6 or 78 or temporary duties imposed under any of sections 69 to 76.1. (droits de douane)

duties

droits

duties, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, under the Excise Tax Act, the Excise Act or the Special Import Measures Act or under any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax. (droits)

excise taxes

taxes d’accise

excise taxes means the taxes imposed under the Excise Tax Act other than the goods and services tax. (taxes d’accise)

goods and services tax

taxe sur les produits et services

goods and services tax means the tax imposed under Part IX of the Excise Tax Act. (taxe sur les produits et services)

process

transformation

process, in respect of goods, includes the adjustment, alteration, assembly, manufacture, modification, production or repair of the goods. (transformation)