Goods Imported and Exported Refund and Drawback Regulations

8 For the purposes of paragraph 89(3)(g) of the Act, goods are used or destined for use where they

• (a) are purchased by the government of a country that is party to the Canada–United States–Mexico Agreement or its authorized agent, by a department of the Government of Canada, or by a Crown corporation acting on behalf of the Government of Canada;

• (b) are for use solely and exclusively in conjunction with

  • (i) a project undertaken jointly by the Government of Canada and the government of a country that is party to the Canada–United States–Mexico Agreement, or

  • (ii) an undertaking, located in Canada, of the government of a country that is party to the Canada–United States–Mexico Agreement; and

• (c) are or will become the property of the government of a country that is party to the Canada–United States–Mexico Agreement.