WORLD TRADE
ORGANIZATIONTN/S/O/CAN
4 April 2003
(03-1909)
Council for Trade in Services
Special SessionOriginal:  English/
French
COMMUNICATION FROM CANADA
Initial Conditional Offer on Services
The following initial conditional offer has been received from the delegation of Canada on
31 March with the request that it be circulated to Members of the Council for Trade in Services.
_______________
Canada hereby submits its initial conditional offer on services to other WTO Members.  This
offer is conditional upon satisfactory commitments being received from other negotiating partners.
Canada reserves the right to withdraw, modify or reduce its initial conditional offer on
services and any subsequent conditional offer that could follow, in whole or in part, at any time on or
before the conclusion of the services negotiations which is set for 1 January 2005, if offers considered
satisfactory by Canada are not made by Canada’s negotiating partners.
Canada further reserves the right to make any technical change or correction to this initial
conditional offer and any subsequent conditional offer that could follow.TN/S/O/CAN
Page 2CANADA – INITIAL CONDITIONAL OFFER ON SERVICES
Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
I. HORIZONTAL COMMITMENTS
Cross-border and consumption
abroad1), 2) None. 1), 2) None, other than:
-  Tax measures that result in differences of
treatment with respect to expenditures madeon scientific research and experimentaldevelopment services.
-  Ontario - Tax measures resulting indifferences of treatment with respect topayments for management services made toaffiliated non-residents.  Foreigncorporations carrying on business in Ontariomust appoint an Ontario agent for service of
legal documents.
-  Alberta - First consideration may be given
to service suppliers from within Alberta orCanada where competitive in terms of priceand quality in the case of all large scale
energy projects needing Industrial
Development, Forest Management, OilSands, Power Plant or Gas Plant and CoalDevelopment Permits.TN/S/O/CAN
Page 3Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
-  Newfoundland and Labrador,  and Nova
Scotia - Regulations require that firstconsideration be given to services providedwithin the province to petroleum operationswhere they are competitive in terms of price,
quality and delivery.
Commercial presence
(Except banks which are dealt with
in Part B, Section 7)3) None, other than:
-  The acquisition of control of a Canadian
business by a non-Canadian is subject to
approval* for all direct acquisitions of
Canadian businesses with assets not lessthan a monetary amount established andpublished in January of each year in theCanada Gazette.
                                                     
*For the purpose of this schedule of commitments, approval is granted by the responsible Minister if he is satisfied that the in vestment is likely to be of net benefit to Canada taking into
account any information, undertakings and representations in respect of the application, and the following factors where releva nt:
a) the effect of the investment on the level and nature of econo mic activity in Canada, including, without limiting the generali ty of the foregoing, the effect on employment, on resource
processing, on the utilization of parts, components and services produced in Canada and on exports from Canada;
b) the degree and significance of participation by Canadians in the Canadian business or new Canadian business and in any indust ries in Canada of which the Canadian business or new
Canadian business forms or would form a part;
c) the effect of the investment on productivity, industrial efficiency, technological development, product innovation and produc t variety in Canada;
d) the effect of the investment on competition within any industry or industries in Canada;
e) the compatibility of the investment with national industrial, economic and cultural policies, taking into consideration indus trial, economic  and cultural policy objectives enunciated by the
government or legislature of any province likely to be significantly affected by the investment; and
f) the contribution of the investment to Canada's ability to compete in world markets.TN/S/O/CAN
Page 4Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
The monetary amount for 1994  2003  is
$C153  223 million to be adjusted
thereafter annually for changes in nominal
GDP.
-  The acquisition of control of a Canadian
business, or establishment of a newbusiness related to Canada's cultural
heritage or national identity
**, by a
non-Canadian is subject to approval*.
-  The supply of a service, or its
subsidization, within the public sector is not
in breach of this commitment.
-  Subsidies related to research and
development – unbound.
                                                     
**For the purposes of this schedule of commitments, businesses re lated to Canada's cultural heritage and national identity mean p ersons engaged in the following activities:
a) the publication, distribution, or sale of books, magazines, periodicals or newspapers in print or machine readable form but n ot including the sole activity or printing or typesetting any of
the foregoing;
b) the production, distribution, sale or exhibition of film or video recordings;
c) the production, distribution, sale or exhibition of audio or video music recordings;
d) the publication, distribution or sale of music in print or machine readable form; ore) radiocommunication in which the transmissions are intended for direct reception by the general public, and all radio, televis ion and cable broadcasting undertakings and all satellite
programming and broadcast network services.TN/S/O/CAN
Page 5Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
-  Federal and sub-central tax measures
(generally pertaining to small business) may
result in a difference in treatment in respect
of all or some "Canadian controlled privatecorporations" as defined by the Income Tax
Act (i.e., Canadian private corporations that
are not controlled by non-residents and/orpublic corporations).
-  Measures conferring a tax exemption or
reduction of tax to, or in respect of servicessupplied by, a service supplier which is apart of or is directly or indirectly owned bygovernment.
-  Federal and sub-central governments,
when disposing of their equity interests in,or the assets of, a service supplier which isowned by such governments, may prohibit
the ownership of such interests or assets by
non-Canadian investors or their investments;and may impose limitations upon theownership of such interests or assets, and onthe ability of owners of such interests orassets to control any resulting enterprise, by
non-Canadian investors or theirTN/S/O/CAN
Page 6Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
investments.  With respect to any such sale
or other disposition, Canada may adopt or
maintain any measure relating to the
nationality of senior management ormembers of the board of directors.
-  Measures related to the supply of services
required to be offered to the public generally
in the following sub-sectors may result in
differential treatment in terms of
benefits:income security or insurance
social security or insurance
social welfare
or price:
public education
traininghealthchild care.TN/S/O/CAN
Page 7Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
-  A majority of the directors of federally
incorporated corporations in Canada must be
Canadian citizens or persons ordinarily
resident in Canada.
-  25 per cent of the directors of federally-
incorporated corporations must beresident Canadians. A simple majority ofresident Canadian directors is required
for corporations in prescribed business
sectors.  These sectors include: uraniummining; book publishing or distribution;book sales,  where the sale of books is theprimary part of the corporation'sbusiness; film or video distribution.
Similarly, corporations that, by an Act of
Parliament or by a regulation made underan Act of Parliament, are individuallysubject to minimum Canadian ownershiprequirements are required to have a
majority of residen t Canadian directors.
-  Agreements between Canada and any
aboriginal person or organisation, andmeasures by Canada and its Provinces andTerritories, may provide for the favourable
treatment of any aboriginalTN/S/O/CAN
Page 8Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
person or organization in relation to
acquisition, establishment or operation of
any commercial or industrial undertaking
including providing:
a)  an aboriginal person or organization with
a right of first refusal to establish a new, oracquire an existing, commercial or industrial
undertaking; and
b)  a proposed or existing commercial or
industrial undertaking of an aboriginalperson or organization with favourablefinancial incentives or treatment.
-  Alberta:  At least 50 per cent of the
directors of an Alberta Corporation must be
resident Canadians.  Extra-provincialcorporations registered under the Alberta
Business Corporations Act must appoint an
individual who is resident in the province of
Alberta as an attorney for service of legaldocuments.  There are limitations on the saleof Crown land and non-urban real estate to anon-Canadian person.TN/S/O/CAN
Page 9Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
The Alberta Opportunity Fund gives priority
to service suppliers owned and operated by
Canadian citizens.
-  British Columbia:  The majority of
directors of every corporation incorporated
under provincial law shall be residentCanadians and at least one director must be
resident in the Province.  It is necessary to
be a Canadian citizen or permanent residentof Canada to be eligible for a crown grant ofland.
-  Manitoba:  Non-residents may be
restricted in the purchase of more than
10 acres of farm land and are subject to a tax
on transfer of farm property.  The majority
of directors of a meeting of the Board of a
Manitoba Corporation must be Canadian
residents.
-  Newfoundland and Labrador:  A majority
of the directors of all corporations
incorporated underTN/S/O/CAN
Page 10Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
provincial law must be Canadian residents.
A co-operative must consist of at least five
persons of full legal capacity residing in the
province.  All non-resident businesses mustengage a local agent for the purposes ofcollective bargaining and execution ofconveyances and mortgages.
-  Ontario:  The majority of directors of all
Ontario corporations must be residentCanadians.  The majority of the directors ofany Ontario co-operative and the majority ofa quorum must be resident Canadians.
The Ontario Land Transfer Act levies an
additional tax on direct or indirect transfers
of land to non-residents.
Only service suppliers that are Canadian
owned and pay 75 per cent of their employee
wages in Ontario are eligible for investments
from small business developmentcorporations.TN/S/O/CAN
Page 11Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
All partners of any partnership applying for
assistance from the Community Loan Fund
Corporation must be Canadian residents.
Tax measures of the Province of Ontario
may result in differences of treatment ofcorporations with respect to capital gains onshares of corporations resident in Canada.
-  Prince Edward Island:  The Prince Edward
Island  Lands Protection Act requires
out-of-province residents acquiring an
aggregate land holding in excess of fiveacres or shore frontage in excess of 165 feetto obtain the approval of the provincial
cabinet.
Only residents of the province are eligible
for a property tax rebate on non commercialreal property.
-  Québec:  Under the Law on Publicly
Owned Lands, priority will be accorded to
Québec residents in the acquisition orleasing of public lands
.  The Québec  Land
Transfer Duties Act  levies an additional tax
on transfers of land to non-residents .TN/S/O/CAN
Page 12Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
The Industrial Development Corporation
provides differential treatment in the case of
loans to firms not controlled and
headquartered in Québec.
The Program Favouring Strategic Alliances
and Groupings is limited to groupings or
strategic alliances controlled in Québec.
Benefits available from the Québec Business
Investment Corporation are limited to
Canadian controlled firms.
-  Saskatchewan:  Under the Saskatchewan
Companies Act, one director of a company
incorporated for business in the province, or
of a registered extra-provincial company,must be resident in that province and amajority of the directors must be resident inCanada.  For a co-operative, the majority of
the board of directors must be residents of
Canada.  
The purchase of provincial crown
land by foreign services suppliers is limited
to ten acres.TN/S/O/CAN
Page 13Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Movement of natural persons
providing services4) Unbound, except for measures
affecting the  temporary  entry or
temporary  and stay of a  natural person s
who falls qualify  in one of the following
categories:4) Unbound, except for measures
affecting the  temporary  entry or temporary
and stay of natural persons who falls qualify
in one of the categories included in themarket access column.
-  Québec:  Benefits from the Ministry of
Industry, Trade, Science and Technology
Programs for (a) Scientists in Business and
(b) Strategic Employment are limited to
permanent residents.
Benefits from the Ministry of Industry,
Trade, Science and Technology Assistance
Program for Studies on Strategic
Development in Business are limited to
consultants resident in Québec.TN/S/O/CAN
Page 14Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
1. Business visitors
A natural person who stays in Canada
without acquiring remuneration fromwithin Canada and without engaging inmaking direct sales to the general public orsupplying services, for the purposes ofparticipating in business meetings,
business contacts including negotiations
for the sale of services and/or other similaractivities including those to prepare forestablishing a commercial presence inCanada and to supply after-sales or
after-lease services.  :  Entry and stay shall
be for a period of no more than 90 days.
Labour market tests or other procedures
of similar effect and work permits are notrequired for qualifying business visitors.TN/S/O/CAN
Page 15Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
None, other than:
-  Entry and stay is for a period of up to
six months with the possibility ofextensions.
2. Intra-Corporate Transferees
Natural persons of another Member who
have been employed by a juridical person s
of another Member for a period of not less
than one year within the three-year
period immediatel y preceding the date
of application for admission to Canada
and who seek temporary entry in order to
render services to (i) the same juridicalperson which is engaged in substantive
business operations in Canada or (ii) a
juridical person constituted in Canada andengaged in substantive business operationsin Canada which is owned by or controlledby or affiliated with the aforementioned
juridical person.TN/S/O/CAN
Page 16Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
None, other than:
-  Entry and stay shall be a maximum
period of three years.
These comprise:
a)  Executives
Natural persons  employed by a juridical
person who primarily direct the
management of the juridical person or
establish goals and policies for the
juridical person or a major component or
function of the juridical person, exercise
wide latitude in decision-making, and
receive only general supervision or
direction from highe r-level executives, the
board of directors, or stockholders of the
juridical person .  Natural persons
employed by a juridical person who
primarily directs the management of thatjuridical person, establish goals andpolicies for that juridical person or forone of its major components or functions,
and have wide decision-making powers
with little senior supervision .TN/S/O/CAN
Page 17Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
b)  Managers
Natural persons  employed by a juridical
person who direct the juridical person, or
department or subdivision of the juridical
person, supervise and control the work of
other supervisory, professional or
managerial employees, have the authority
to hire and fire or recommend hiring,
firing, or other personnel actions and
exercise discretionary authority over
day-to-day operations at a senior level .
Natural persons employed by a juridical
person who direct that juridical person or
one of its departments or subdivisions;
supervise and control the work of othersupervisory, professional or managerialemployees; have discre tionary control of
the juridical person's daily affairs and
can make employment decisions.TN/S/O/CAN
Page 18Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
c)  Specialists
Persons in the employ of a juridical person
who possess knowledge at an advanced
level of expertise and who possess
proprietary knowledge of the juridical
person's product, service, research
equipment, techniques, or management .
Natural persons employed by a juridical
person who possess specialized knowledgeat an advanced level  of expertise and
proprietary knowledge of the juridicalperson’s product, service, researchequipment, techniques or management.
Labour market tests or other procedures
of similar effect are not required forqualifying intra-corporate transferees.
None, other than:
i)  work permits are required;ii)  in the case of executives and
managers, entry and stay is for an initial
period equivalent to the period of the
transfer, with the possibility ofTN/S/O/CAN
Page 19Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
extensions provided the temporary
residency status is maintained and
demonstrated; and
iii)  in the case of specialists, entry and
stay is for an initial period equivalent tothe period of the transfer, with the
possibility of extensions.  Entry and
stay, including extensions, may not
exceed five years.
3. Professionals
Natural persons seeking to engage, as part
of a services contract obtained by a
juridical person of another Member (other
than agencies as defined by CPC 872) in
the activity at a professional level in a
profession set out in Chart A below,
provided that the person possesses the
necessary academic credentials and
professional qualifications, which have
been duly recognized, where appropriate,
by the professional association in Canada.TN/S/O/CAN
Page 20Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
None, other than:
-  Temporary entry and stay shall be for a
period of up to 90 days or the time
necessary to complete the services
contract, whichever is less.  Such persons
may not engage in secondary employment
while in Canada.
Professionals  (b)
Natural persons seeking to engage, as part
of  a services contract granted by a
juridical person engaged in substantive
business in Canada and obtained by a
juridical person of another Member, (other
than agencies as defined by CPC 872)
which has no commercial presence in
Canada in the activity at a professional
level in a profession set out in Chart B
below, provided that the person possesses
the necessary academic credentials and
professional qualifications, which have
been duly recognized, where appropriate,
by the professional association in Canada .TN/S/O/CAN
Page 21Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
None, other than:
Temporary entry shall be granted for a
single period of the lesser of ninety (90)
days or the period necessary to complete
the contract.  Such entry shall be granted
once during a twelve (12) month period.
Such persons may be permitted multiple
entries within the period of authorized
entry.  They may not engage in secondary
employment while in Canada.   There will
be a limit of ten (10) entrants per project
in the case of senior computer specialists.
Natural persons who seek to engage, as
part of a services co ntract granted by a
juridical person or a services consumerin Canada and obtained by a juridicalperson or a service supplier of another
Member (other than agencies as defined
by CPC 872), in an activity at aprofessional level in an occupation listedin the chart below, providedTN/S/O/CAN
Page 22Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
that the person po ssesses the necessary
educational requirements and
alternative credentials as listed below
for that profession, which have beenduly recognized, where appropriate, bythe relevant professi onal licensing body
in Canada.
Labour market tests are not required for
qualifying professionals.
None, other than:i)  work permits are required;
ii)  entry and stay is for an initial period
of one year or the time necessary tocomplete the contract, whichever is less,and extensions are possible; and
(iii) there will be a limit of ten (10)
entrants per project in the case of seniorcomputer specialists .TN/S/O/CAN
Page 23Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
4. Spouses and common-law partners of
qualifying intra-corporate transferees
or professionals
Labour market tests are not required
for spouses and common-law partnersof qualifying intra-corporate transfereesor professionals.
None, other than:
i)  work permits are required; andii)  entry and stay is for a period
equivalent to that of the qualifying
intra-corporate transferee orprofessional who is issued a work permitfor at least six months.TN/S/O/CAN
Page 24Chart A
Occupation Minimum educational requirements/
alternative credentialsOther requirements
Engineers
Agrologists
Architects
Forestry ProfessionalsBaccalaureate degree.*
Baccalaureate degree in agriculture or
related science plus four years of related
experience.
Baccalaureate degree in architecture.
Baccalaureate degree in forestry
management or forestry engineering, or a
provincial license.Provincial licence.**
Licensing is required in New Brunswick, Alberta and Québec.  Temporary
licensing is required in British Columbia.
Provincial license and certificate required to practice.
Licensing as a forester or forestry en gineer is required in Alberta, British
Columbia and Québec.
Geomatics Professionals
Land SurveyorsBaccalaureate degree in surveying,
geography or environmental sciences plus
three years related experience.
Baccalaureate degree . Provincial license.
                                                     
*         The term "Baccalaureate degree" means a degree from an accredited academic institution in Canada or equiv alent.
**        The term "Provincial licence" means any document issued by a provincial government, or under its authority, which permi ts a person to engage in a regulated activity or profession.TN/S/O/CAN
Page 25Chart B
Occupation Minimum educational requirements/
alternative credentialsOther requirements
Foreign Legal Consultants
Urban Planners
Senior Computer SpecialistsBaccalaureate degree in law.
Baccalaureate degree in urban planning.
Graduate degree** in computer sciences, or
related discipline; and ten (10) years of
experience in computer science .Provincial licence.
Provincial licence.
                                                     
*              The term "Graduate degree" means at least a Masters degree from an accredited academic institution in Canada or equivalent.
               Academic equivalencies will be determined by the relevant equivalencies services in Canada.TN/S/O/CAN
Page 26Occupation Minimum educationa l requirements/ alternative credentials Other requirements
Engineers
Agrologists
Architects
Forestry ProfessionalsBaccalaureate degree.*
Baccalaureate degree in agricul ture or related science plus
four years of related experience.
Baccalaureate deg ree in architecture.
Baccalaureate degree in forestry management or forestry
engineering, or a provincial license.Provincial license.**
Licensing is required in New Brunswick, Alberta and
Québec.  Temporary licensing is required in BritishColumbia.
Provincial license and certif icate required to practice.
Licensing as a forester or forestry engineer is required in
Alberta, British Columbia and Québec.
Geomatics Professionals
Land SurveyorsBaccalaureate degree in surveying, geography or
environmental sciences plus three years related experience.
Baccalaureate degree. Provincial license.
Foreign Legal Consultants
Urban Planners
Senior Computer SpecialistsBaccalaureate degree in law.
Baccalaureate degree in urban planning.
Graduate degree*** in computer sciences, or related
discipline; and ten (10) years of experience in computer
science .Provincial license.
Provincial license.
                                                     
*The term "Baccalaureate degree" means a degree from an accredited academic institution in Canada or equivalent.
**The term "Provincial license" means any document issued by a pr ovincial government, or under its authority, which permits a per son to engage
in a regulated activity or profession .
***The term "Graduate degree" means at least a Masters degree from an accredited academ ic institution in Canada or equivalent.
Academic equivalencies will be determined by the relevant equivalencies services in Canada.TN/S/O/CAN
Page 27Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Other conditions -  Measures related to the supply of services
required to be offered to the public generally
in the following subsectors may result in
differential treatment in terms of
benefits:
income security or insurance
social security or insurance
social welfare
or price:public education
training
health
child care.TN/S/O/CAN
Page 28Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS SERVICES
A*. Professional Services
a*) Foreign Legal Consultants
(advisory services on foreignand public international law
only)
(CPC 861
*)1) None.
2) None.
3) None, other than:
Commercial presence must take the form
of a sole proprietorship or partnership.
4) Unbound except as indicated in
the horizontal section , and:
Lawyers  (Prince Edward Island , Alberta,
Ontario , and Newfoundland and
Labrador ):  Requirement to be permanent
resident for accreditation.
(Québec):  Citizenship requirement.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.Foreign Legal Consultants
The right to practice without
meeting normal accreditation
requirements is grantedtemporarily in the Provinces of
Prince Edward Island, British
Columbia, Saskatchewan andOntario on the following basis:
1.  In British Columbia and
Saskatchewan  the FLC : (1) must
be a "member in good standing"of the legal profession in his/herhome country ; (2) must be of
good character ,
 and repute;  and
physically fit . (3) carries a
fidelity bond or other security in
an amount of at least $1,000,000Canadian; and  (4) must complete
any mandatory continuing legal
education programme .
                                                     
*Asterisks designate "part of".TN/S/O/CAN
Page 29Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
2.  In Saskatchewan, the FLC : (1)
must be a "member in good
standing" of the legal profession
in his/her home country;  (2)
must have practised the law of
his/her country for at least threecomplete years ; (3) must be of
good character, repute and
physically fit;  (4) carries a
fidelity bond or other security inan amount of at least $1,000,000Canadian;  (5) undertakes not to
accept, hold, transfer and or inany other manner deal with trust
funds; and  (6) must complete
any mandatory continuing legal
education programme . and in
Ontario for at least the five
preceding years.
3.  In British Columbia  and
Saskatchewan the person must be
of good character, repute  and
physically fit .  In Ontario the
person must be of good character .TN/S/O/CAN
Page 30Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
4.  In British Columbia and
Saskatchewan the FLC carries a
fidelity bond or other security in
an amount of at least $1,000,000
Canadian.
5.  The FLC in Saskatchewan
undertakes not to accept, hold,
transfer and or in any other
manner deal with trust funds.
6.  In British Columbia and
Saskatchewan the FLC must
complete any mandatory
continuing legal education
programme.
7 3.  In Ontario the FLC: (1) must
have practiced in his or her
home jurisdiction for  three of
the past five years;  (2) must be
of good character;  and (3) must
reside in Ontario  or undertake to
reside in Ontario  as soon as
practicable.TN/S/O/CAN
Page 31Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
4.  In Prince Edward Island the
FLC: (1) must be a member of
the legal profession of his/her
home country; and (2) must
have practised the law of
his/her country for at least
three complete years or
undertake in writing to work
only under the direct
supervision of a FLC from that
country who has satisfied the
three-year practice
requirement.TN/S/O/CAN
Page 32Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
b) Accounting, auditing and
book-keeping services
  (CPC 862)1) None, other than:
Auditing  (Saskatchewan, Newfoundland
and Labrador , Nova Scotia, Manitoba,
Ontario):  Requirement for a commercialpresence.
(Manitoba, Québec ):  Citizenship
requirement for accreditation.
(Alberta , Ontario):  Permanent residence
required for accreditation.1) None, other than:
Auditing  (Alberta, Newfoundland and
Labrador,  Nova Scotia, Prince Edward
Island,  Manitoba , and Saskatchewan):
Residency requirement for accreditation.
Licensed Public Accountants  (Manitoba):
Residency requirement for accreditation.
2) None, other than:
Auditing  (Saskatchewan, Newfoundland
and Labrador , Nova Scotia, Manitoba,
Ontario):  Requirement for a commercial
presence.
(Manitoba, Québec ):  Citizenship
requirement for accreditation.(Alberta, 
Ontario):  Permanent residence
required for accreditation.2) None.TN/S/O/CAN
Page 33Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
3) None, other than:
Commercial presence must take the form
of a sole proprietorship or partnership.3) None, other than:
Auditing  (Saskatchewan, British Columbia,
Ontario, Nova Scotia, Québec, Prince
Edward Island, Newfoundland and
Labrador,  and Alberta):  Office must be
under the management of a resident.
4) Unbound except as indicated in
the horizontal section, and:
Auditing  (Saskatchewan, Newfoundland
and Labrador , Nova Scotia, Manitoba,
Ontario):  Requirement for a commercial
presence.
(Manitoba, Québec ):  Citizenship
requirement for accreditation.
(Alberta, Ontario):  Permanent residence
required for accreditation.4) Unbound except as indicated in the
horizontal section, and:
Auditing  (Alberta, Newfoundland and
Labrador,  Nova Scotia, Prince Edward
Island,  Manitoba and Saskatchewan):
Residency requirement for accreditation.
Licensed Public Accountants  (Manitoba):
Residency requirement for accreditation.TN/S/O/CAN
Page 34Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
c) Taxation Services (excluding
legal services)
(CPC 863*)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.
d) Architectural services
(CPC 8671)
Advisory and pre-design
architectural services
(CPC 86711)1) None, other than:  None.
Architects   (Québec):  Citizenship
requirement for accreditation .
2) None.1) None, other than:
Architects  ( Nova Scotia, New Brunswick
and Newfoundland and Labrador ):
Residency requirement for accreditation.
Landscape architects  (Newfoundland and
Labrador ):  Residency requirement for
accreditation.
2) None.TN/S/O/CAN
Page 35Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Architectural design services
(CPC 86712)
Contract administration
services
(CPC 86713)
Combined architectural
design and contract
administration services
(CPC 86714)
Other architectural services
(CPC 86719)3) None, other than:
Architects:  Commercial presence must
take the form of a sole proprietorship or
partnership.
4) Unbound except as indicated in
the horizontal section.  , and:
Architects   (Québec):  Citizenship
requirement for accreditation .3) None, other than:
Architects  (Prince Edward Island):  Non-
resident firms are required to maintain a
higher per centage of practitioners in apartnership.
4) Unbound except as indicated in the
horizontal section, and:
Architects  (
Nova Scotia,  New Brunswick
and Newfoundland and Labrador ):
Residency requirement for accreditation.
Landscape architects  (Newfoundland and
Labrador ):  Residency requirement for
accreditation.TN/S/O/CAN
Page 36Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
e) Engineering services
(CPC 8672)
Advisory and consultative
engineering services
(CPC 86721)
Engineering design services
for foundations and building
structures
(CPC 86722)
Engineering design services
for mechanical and electrical
installations for buildings
(CPC 86723)
Engineering design services
for civil engineering
construction
(CPC 86724)1) None, other than:
Consulting Engineers  (Manitoba):
Requirement for a commercial presence
for accreditation.
Engineers  ( British Columbia,
Newfoundland and Labrador , Alberta,
Ontario, New Brunswick,  and Nova
Scotia ):  Must be permanent resident for
accreditation.
(Québec):  Citizenship requirement for
accreditation.
2) None, other than:
Consulting Engineers  (Manitoba):
Requirement for a commercial presence
for accreditation.
Engineers  ( British Columbia,
Newfoundland and Labrador , Alberta,
Ontario, New Brunswick,  and Nova
Scotia ):  Must be permanent resident for
accreditation.
(Québec):  Citizenship requirement for
accreditation.1) None, other than:
Engineers  (Saskatchewan):  Residency
requirement for accreditation.
2) None.TN/S/O/CAN
Page 37Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Engineering design for
industrial processes and
production
(CPC 86725)
Engineering design services
n.e.c.
 (CPC 86726)
Other engineering services
during the construction andinstallation phase(CPC 86727)3) None.
4) Unbound except as indicated in
the horizontal section, and:
Engineers  (
British Columbia,
Newfoundland and Labrador , Alberta,
Ontario, New Brunswick,  and Nova
Scotia ):  Must be permanent resident for
accreditation.
(Québec):  Citizenship requirement for
accreditation.3) None.
4) Unbound except as indicated in the
horizontal section, and:
Engineers  (Saskatchewan):  Residency
requirement for accreditation.
Other engineering services
(CPC 86729)
f) Integrated engineering
services(CPC 8673)
Integrated engineering
services for transportationinfrastructure turnkeyprojects
(CPC 86731)1) None, other than:
Consulting Engineers  (Manitoba):
Requirement for a commercial presence
for accreditation.
Engineers  ( British Columbia,
Newfoundland and Labrador , Alberta,
Ontario, New Brunswick,  and Nova
Scotia ):  Must be permanent resident for
accreditation.
(Québec):  Citizenship requirement for
accreditation.TN/S/O/CAN
Page 38Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Integrated engineering and
project management services
for water supply and
sanitation works turnkeyprojects
(CPC 86732)
Integrated engineering
services for the construction
of manufacturing turnkeyprojects  (CPC 86733)2) None, other than:
Consulting Engineers  (Manitoba):
Requirement for a commercial presence
for accreditation.
Engineers  ( British Columbia,
Newfoundland and Labrador , Alberta,
Ontario, New Brunswick,  and Nova
Scotia ):  Must be permanent resident for
accreditation.
(Québec):  Citizenship requirement for
accreditation.
Integrated engineeringservices for other turnkey
projects
  (CPC 86739)3) None.
4) Unbound except as indicated in
the horizontal section, and:
Engineers  
(British Columbia,
Newfoundland and Labrador , Alberta,
Ontario, New Brunswick,  and Nova
Scotia ):  Must be permanent resident for
accreditation.
(Québec):  Citizenship requirement for
accreditation.TN/S/O/CAN
Page 39Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
g) Urban planning and
landscape architectural
services
(CPC 8674)1) None, other than:  None.
Community/Urban Planning   (Québec):
Citizenship requirement for use of title.
2) None.1) None, other than:
Community/Urban Planning
(Newfoundland and Labrador,  and
Saskatchewan):  Residency requirement.
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.  , and:
Community/Urban Planning   (Québec):
Citizenship requirement for use of title.3) None.
4) Unbound except as indicated in the
horizontal section, and:
Community/Urban Planning
(Newfoundland and Labrador,  and
Saskatchewan):  Residency requirement.TN/S/O/CAN
Page 40Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
B*. Computer and Related
Services
a) Consultancy services related
to the installation of computer
hardware
(CPC 841)
b*) Software implementation
services, including systems
and software consultingservices, systems analysis,design, programming andmaintenance services,excluding those listed under
Financial Services 7Bl
(CPC 842*)
c*) Data processing services,
including processing,tabulation and facilities
management services,
excluding CommunicationsServices 2Cn and FinancialServices 7Bl
(CPC 843*)1) None.
2) None.
3) None.
4) Unbound, except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound, except as indicated in the
horizontal section.TN/S/O/CAN
Page 41Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
d*) Data base services, excluding
those listed under Financial
Services 7Bl
(CPC 844*)
e) Maintenance and repair
services of office machineryand equipment including
computers
(CPC 845)
Other computer services
(CPC 849)
C*. Research and Development
b*) Research and experimental
development services onsocial sciences andhumanities, including law,
economics, except linguistics
and language
(CPC 852*)1) None.
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 42Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
D. Real Estate Services
a) Real estate services involving
own or leased property
  (CPC 821)1) None, other than:
Real Estate Services  (Ontario, Nova
Scotia, Newfoundland and Labrador ,
Prince Edward Island , and Saskatchewan):
Services must be supplied through acommercial presence.1) None, other than:
Real Estate Agents  (Alberta, Québec,
Yukon, Manitoba, Nova Scotia,
Newfoundland and Labrador , British
Columbia , and Prince Edward Island):
Residency requirement.
b) Real estate services on a fee
or contract basis
(CPC 822)Real Estate Agents  (Alberta,
Newfoundland and Labrador ):  Services
must be supplied through a commercialpresence.
Chartered Appraisers  (Québec):
Citizenship requirement for use of title.
2) None. 2) None.
3) None. 3) None.TN/S/O/CAN
Page 43Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
4) Unbound except as indicated in
the horizontal section, and:
Real Estate Services  (Ontario, Nova
Scotia, Newfoundland and Labrador ,
Prince Edward Island , and Saskatchewan):
Services must be supplied through acommercial presence.4) Unbound except as indicated in the
horizontal section, and:
Real Estate Agents  (Alberta, Québec,
Yukon, Manitoba, Nova Scotia,
Newfoundland and Labrador , British
Columbia , and Prince Edward Island):
Residency requirement.
Real Estate Agents  (Alberta,
Newfoundland and Labrador ):  Services
must be supplied through a commercialpresence.
Chartered Appraisers   (Québec):
Citizenship requirement for use of title.TN/S/O/CAN
Page 44Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
E*. Rental/Leasing Services
without Operators
a),b),c),d) Leasing or rental
services concerningmachinery and equipmentwithout operator, includingcomputers
(CPC 831)
e*) Leasing or rental services
concerning personal andhousehold goods (excludingin 83201, the rental ofpre-recorded records, sound
cassettes, CD's and excluding
83202, rental servicesconcerning video tapes)  (CPC 832*)1) None.
2) None.3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 45Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
F*. Other Business Services
b) Market research and public
opinion polling services
(CPC 864)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.
c) Management consulting
services
(CPC 865)
General management
consulting services  (CPC 86501)
Financial management
consulting services
(CPC 86502)1) None, other than:
Agrologists  (Newfoundland and
Labrador ):  Permanent residency
requirement for accreditation.
(Québec):  Citizenship requirement for
accreditation.
Professional Administrators and Certified
Management Consultants   (Québec -
Québec Professional Corporation of
Administrators):  Citizenship requirement
for use of title.1) None.TN/S/O/CAN
Page 46Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Marketing management
consulting services
  (CPC 86503)
Human resources
management consulting
services
  (CPC 86504)
Production management
consulting services
  (CPC 86505)
Public relations services
  (CPC 86506)Industrial Relations Counsellors  (Québec):
Citizenship requirement for use of title.
2) None, other than:
Agrologists  (Newfoundland and
Labrador ):  Permanent residency
requirement for accreditation.
(Québec):  Citizenship requirement for
accreditation.
3) None
4) Unbound except as indicated in
the horizontal section, and:
Agrologists  (Newfoundland and
Labrador ):  Permanent residency
requirement for accreditation.
(Québec):  Citizenship requirement for
accreditation.2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 47Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Other management consulting
services, including agrology,
agronomy, farm management
and related consultingservices
(CPC 86509)Professional Administrators and Certified
Management Consultants   (Québec -
Québec Professional Corporation of
Administrators):  Citizenship requirement
for use of title.
Industrial Relations Counsellors
(Québec):  Citizenship requirement for use
of title.
d) Services related to
management consulting
(CPC 866)1) None.
2) None.3) None.
4) Unbound except as indicated in
horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in
horizontal section.
e) Technical testing and analysis
services including quality
control and inspection
(CPC 8676)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 48Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
f*) Rental of agricultural
equipment with operator
(CPC 8811*)
Services incidental to forestry
and logging, including forestmanagement
(CPC 8814)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.
h) Services incidental to mining,
including drilling and fieldservices and rental ofequipment with operator
(CPC 883)
Site preparation for mining
(CPC 5115)1) None.
2) None.3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in the
horizontal section.
i*) Toll refining services - oil
(CPC 8845*)1) None.
2) None, other than:1) None.
2) None.TN/S/O/CAN
Page 49Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Toll refining services - basic
metals
  (CPC 8851)Toll Refining of Basic Metals  (Ontario):
Must be treated or refined in Canada.
3) None.
4) Unbound except as indicated in
the horizontal section.3) None.
4) Unbound except as indicated in the
horizontal section.
k) Placement and supply
services of personnel
(CPC 872)1) None, other than:
Placement and Supply Services of
Personnel  (Ontario):  Services must be
supplied through a commercial presence.
2) None, other than:
Services must be supplied through a
commercial presence.
3) None.1) None.
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 50Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
l) Investigation and security
services
(CPC 873)1) None, other than:
Business and Personal Information
Investigators  (Ontario):  Services must be
supplied through a commercial presence.
2) None, other than:
Services must be supplied through a
commercial presence.
3) None, other than:  None.
Business and Personnel Information
Investigations   (Ontario):  Foreign
ownership is restricted to 25 per cent in
total and 10 per cent by any individual
holding shares.
4) Unbound except as indicated in
the horizontal section, and:
Security and investigation services
(Québec):  Citizenship requirement for
private investigators.1) None.
2) None.
3) None, other than:
Security and Investigation Services
(Newfoundland and Labrador ):  Majority of
the Board of Directors and the manager ofbusiness engaged in this activity must beCanadian citizens or residents.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 51Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
m) Related scientific and
technical consulting services
  (CPC 8675)1) None, other than:
Free Miner  (British Columbia):  Applicant
must ordinarily be a Canadian citizen and
a permanent resident of Canada, aCanadian corporation or a partnership ofthe foregoing.1) None, other than:
Mineral and Petroleum Exploration and
Development:  Federal and sub-national tax
measures that result in a difference of
treatment for expenditures incurred inconnection with services performed inCanada related to the exploration and
development of a mineral resource,
petroleum or natural gas.
Geological, geophysical andother scientific prospectingservices, including thoserelated to mining
(CPC 86751)
Subsurface surveying
services
(CPC 86752)
Surface surveying services
(CPC 86753)
Map making services
  (CPC 86754)Land Surveyors  (Saskatchewan):
Requirement for a commercial presence
for accreditation.(Manitoba,
 Nova Scotia , and Québec ):
Citizenship requirement for accreditation.
(Newfoundland and Labrador ):
Permanent residency requirement for
accreditation.
Subsurface Surveying Services  (Québec):
Citizenship requirement for accreditation.
Professional Technologist   (Québec):
Citizenship requirement for accreditation .Applied Science Technologist/ Technician
(British Columbia):  Residency requirement
for accreditation.
Cadastral surveying  (Ontario):  Residency
requirement for accreditation.
Geoscientists  (Newfoundland and
Labrador ):  Residency requirement for
accreditation.
Land Surveyors  (Ontario, British
Columbia):  Residency requirement for
accreditation.TN/S/O/CAN
Page 52Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Chemists   (Québec):  Citizenship
requirement for accreditation.
2) None, other than:
Land Surveyors  (Saskatchewan):
Requirement for a commercial presence
for accreditation.
(Ontario):  Training must be completed in
Ontario for accreditation.(Manitoba, 
Nova Scotia , Newfoundland
and Labrador  and Québec ):  Citizenship
requirement for accreditation.(Ontario):  Training must be completed in
that province for accreditation.
2) None, other than:
Mineral and Petroleum Exploration and
Development:  Federal and sub-national tax
measures that result in a difference of
treatment for expenditures incurred in
connection with services performed inCanada related to the exploration anddevelopment of a mineral resource,petroleum or natural gas.
Subsurface Surveying Services   (Québec):
Citizenship requirement for accreditation .Land Surveyors  (Ontario, British
Columbia):  Residency requirement foraccreditation.(Ontario):  Training must be completed inthat province for accreditation.TN/S/O/CAN
Page 53Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
3) None, other than:
Land Surveyors:  Commercial presence
must take the form of a sole proprietorship
or partnership except in Alberta where itmay take the form of a surveyor'scorporation.
4) Unbound except as indicated in
the horizontal section, and:
Free Miner  (British Columbia):  Applicant
must be a permanent resident.3) None, other than:
Cadastral Surveying  (Ontario):  70 per cent
or more of shares must be owned by
Canadians . 50 per cent of the board of
directors of a cadastral surveying firm
must be members of the Association of
Ontario Land Surveyors.
4) Unbound except as indicated in the
horizontal section, and:
Applied Science Technologist/ Technician
(British Columbia):  Residency requirement
for accreditation.
Cadastral surveying  (Ontario):  Residency
requirement for accreditation.TN/S/O/CAN
Page 54Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Land Surveyors  (Manitoba,  Nova Scotia,
and Québec ):  Citizenship requirement for
accreditation.
(Newfoundland and Labrador ):
Permanent residency requirement for
accreditation.
Subsurface surveying services  (Québec):
Citizenship requirement for accreditation.
Professional Technologist   (Québec):
Citizenship requirement for use of title.
Chemists   (Québec):  Citizenship
requirement for accreditation.Geoscientists  (Newfoundland and
Labrador ):  Residency requirement for
accreditation.
Land Surveyors  (Ontario, British
Columbia):  Residency requirement for
accreditation.TN/S/O/CAN
Page 55Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
n) Repair services of personal
and household goods
(CPC 633)
Repair services incidental to
metal products, machineryand equipment includingcomputers and
communications equipment
on a fee or contract basis
(CPC 8861 to 8866)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.
o) Building-cleaning services
  (CPC 874)1) None.
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.
q) Packaging services
  (CPC 876)1) None.
2) None.3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 56Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
s t) Other business services,
including:
(CPC 879)
Credit reporting services
(CPC 87901)
Collection agency services
  (CPC 87902
Telephone answering services
(CPC 87903)
Duplicating services
(CPC 87904)
Translation and interpretation
services
(CPC 87905)
Mailing list compilation and
mailing services
(CPC 87906)
Specialty design services
(CPC 87907)1) None, other than:
Credit Reporting  (Saskatchewan):
Services must be supplied through a
commercial presence.
Credit Reporting and Collection Agencies
(Newfoundland and Labrador , Prince
Edward Island , and Nova Scotia):
Services must be supplied through acommercial presence.
Consumer Reporting Agencies  (Nova
Scotia , and Newfoundland and Labrador ):
For juridical persons, requirement for a
commercial presence.(Nova Scotia):  For natural personsrequirement for permanent residency.
Collection Agency Services  (Alberta):
Trust funds must remain in Alberta.  Must
maintain address for service in Alberta.
Certified Translators and Interpreters
(Québec):  Citizenship requirement for use
of title.1) None, other than:
Patent and Trade Mark Agents  (Federal):
Residency requirement.
Collection Agencies (Natural persons)
(Ontario, Saskatchewan):  Residency
requirement.
Certified Translators   (Québec):  Citizenship
requirement for use of title.TN/S/O/CAN
Page 57Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Other business services n.e.c.
including patent agents
  (CPC 87909)2) None, other than:  None.
Certified Translators and Interpreters
(Québec):  Citizenship requirement for use
of title.
3) None, other than:
Collection Agencies  (Ontario):  Foreign
ownership restricted to 25 per cent in total
and 10 per cent by any individual .
Collection agencies must be
incorporated under an  Act of Ontario,
an Act of Canada or an Act of another
Province or Territory of Canada.
Consumer Reporting Agencies  (Nova
Scotia):  Requirement to incorporate.2) None, other than:
Patent and Trade Mark Agents  (Federal):
Residency requirement.
4) Unbound except as indicated in
the horizontal section, and:
Certified Translators and Interpreters
(Québec):  Citizenship requirement for use
of title.
Consumer Agent Services  (Nova Scotia):
For natural persons, requirement for
permanent residency.4) Unbound except as indicated in the
horizontal section, and:
Collection Agencies  (Ontario,
Saskatchewan):  Residency requirement.Patent and Trade Mark Agents  (Federal):
Residency requirement.TN/S/O/CAN
Page 58Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
2. COMMUNICATION
SERVICES
B*. Courier services
Commercial courier services,including by public transportor self-owned transport
(CPC 75121*)1) None.
2) None.3) None, other than:
Courier Services  (Nova Scotia  and
Manitoba):  Economic needs test (Criteria
related to approval include:  examination
of the adequacy of current levels of
service; market conditions establishing the
requirement for expanded service; the
effect of new entrants on public
convenience, including the continuity and
quality of service, and the fitness,
willingness and ability of the applicant to
provide proper service.)
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 59Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
C. Telecommunications
Services*, **
a) Voice telephone services
b) Packet-switched data
transmission services
c) Circuit-switched data
transmission services
d) Telex servicese) Telegraph services
f) Facsimile services
g) Private leased circuit serviceso) Other -
Mobile services
*Excluding services regulated under
the Broadcasting Act and measures
affecting such services.1) None, other than:  None.
Routing of basic telecommunications
services between points within Canada,
and between Canada and points outside of
Canada, is regulated to promote the use of
Canadian transmission facilities , except
that routing of:
-  mobile satellite services will be
unrestricted as of January 1, 1998 between
points in Canada, and between Canada
and points in the United States;
-  all mobile satellite services will be
unrestricted as of October 1, 1998;
-  all international services will be
unrestricted as of December 31, 1999,
except for fixed satellite services between
Canada and points in the United States;
-  satellite services will be unrestricted as
of March 1, 2000.1) None. Canada undertakes the obligations
contained in the reference paperattached hereto.TN/S/O/CAN
Page 60Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
**Excluding telecommunications
services supplied for the transmission
of services regulated under theBroadcasting Act where such
services are intended for directreception by the public.2) None.
3) None, other than:
Foreign investment in facilities-based
telecommunications service suppliers ispermitted up to a cumulative total of46.7% of voting shares, based on 20%
direct investment and 33-1/3% indirect
investment. Such suppliers must becontrolled in fact by Canadians.  Exceptthat:
-  foreign investment will be
 is allowed up
to 100% as of October 1, 1998  for
operations conducted under aninternational submarine cable license;-  mobile satellite systems owned andcontrolled up to a level of 100% by a
foreign service provider may be used by a
Canadian service provider to provideservices in Canada;-  fixed satellites owned and controlled upto a level of 100% by foreign serviceproviders may be used to provide services2) None.
3) None, other than:
At least 80 percent of the members of the
board of directors of facilities-basedtelecommunications service suppliers mustbe Canadian.TN/S/O/CAN
Page 61Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
between points in Canada and all points
outside of Canada . , except in the United
States, as of December 31, 1999;
-  fixed satellites owned and controlled up
to a level of 100% by foreign service
providers may be used to provide services
between points in Canada and between
Canada and points in the United States, as
of March 1, 2000.
Facilities-based telecommunications
service suppliers that exceeded thepermissible cumulative foreign investmentlevel cited above on July 22, 1987 and
continue to exceed this level may be
subject to restrictions.
Up to 100% foreign investment is allowed
in service providers of basic
telecommunications services supplied on a
resale basis.TN/S/O/CAN
Page 62Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
On October 1, 1998, Teleglobe Canada
will no longer be authorized to be the sole
Canada-overseas facilities-based
telecommunications service supplier.
For Teleglobe Canada, a "non-resident"
carrier or "associate" as defined in the
Teleglobe Canada Reorganization Act
may, on October 1, 1998, hold voting
shares up to the permissible cumulative
foreign investment level of 46.7% as cited
above.
On October 1, 1998, the right to obtain a
licence to land a submarine cable will no
longer be limited.
Nova Scotia: no person may vote more
than 1,000 shares of Maritime Telegraph
and Telephone Ltd.
Manitoba: no person or members of any
one group of associated persons maybeneficially own, other than byTN/S/O/CAN
Page 63Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
way of security, more than 10% of the
total number of voting shares of Manitoba
Telecom Services Inc. or of an affiliate.
On March 1, 2000, Telesat Canada will no
longer be authorized to be the sole
operator in Canada of fixed satellite space
segment facilities used to provide national
and Canada-U.S. fixed satellite services.
Until March 1, 2000, licences to operate
earth stations for the provision of Canada-
U.S. fixed satellite services may be limited.
The use of pay telephones to provide
services on a resale basis and to providelocal services is not permitted.
Competition in the provision of
interexchange voice telephone service in
the serving areas of Northwestel Inc.,Ontario Northland TransportationCommission, and Prince Rupert CityTelephones, may be limited.TN/S/O/CAN
Page 64Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Competition in the provision of local
wireline telephone services in the serving
areas of Northwestel Inc., Ontario
Northland Transportation Commission,Prince Rupert City Telephones, TelusCommunications (Edmonton) Inc. and theother independent telephone companieslisted in CRTC Telecom Public Notice 95-
15, may be limited.
4) Unbound, except as indicated in
the horizontal section.4) Unbound, except as indicated in the
horizontal section.
C*. Telecommunication s
services, of which:
Enhanced or value-added services,
for the supply of which theunderlying telecommunicationstransport facilities are leased from
providers of public
telecommunications transportnetworks; these include:
h) Electronic mail
(CPC 7523*)1) None.
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 65Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
i) Voice mail
(CPC 7523*)
j) On-line information and
database retrieval(CPC 7523*)
k) Electronic data interchange
(EDI)
(CPC 7523*)
l) Enhanced/value-added
facsimile services, includingstore and forward, store and
retrieve
  (CPC 7523*)
m) Code and protocol conversion
  (CPC n.a.)
n) On-line information and/or
data processing (includingtransaction processing)  (CPC 843*)TN/S/O/CAN
Page 66Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
3. CONSTRUCTION
SERVICES
A. General construction work for
buildings
Construction work forbuildings, including formulti-dwelling buildings,
warehouses and commercial
buildings  (CPC 512)1) None.
2) None.3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None, other than:
Construction Contractor  (Ontario):  A
non-resident who will be consuming or
using tangible personal property in Ontariois required to deposit with the Treasurer4 per cent of the amount to be paid under thecontract or post a guarantee bond for the
same.
(Newfoundland):  A deposit of 6 per cent of
the contract amount or a bond equivalent is
required from non-resident contractors.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 67Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
B*. General construction work for
civil engineering
Construction work for civil
engineering, including forhighways, airports, harbours,dams, bridges, constructionfor mining and
manufacturing, rail, power
and communicationsfacilities, pipelines and stadiaand other recreationalfacilities
(CPC 513*)1) None, other than:
Cabotage  (See Transportation Section).
2) None.
3) None, other than:  None.
Construction   (Ontario):  An applicant and
holder of a water power site development
permit must be incorporated in Ontario.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.  , and:
Construction   (Ontario):  An applicant and
holder of a water power site development
permit must be a resident of Ontario .TN/S/O/CAN
Page 68Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
C. Installation and assembly
work
Assembly and erection of
prefabricated constructions  (CPC 514)
Installation work
  (CPC 516)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.
D. Building completion and
finishing work
Building completion andfinishing work
  (CPC 517)1) None.
2) None.3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 69Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
E*. Other
Pre-erection work at
construction sites, includingexcavation, earthmoving andsite work except 5115, sitepreparation for mining
(CPC 511*)
Special trade construction
work  (CPC 515)
Renting services related to
equipment for construction or
demolition of buildings orcivil engineering works, withoperator(CPC 518)1) None, other than:
Cabotage  (See Transportation Section).
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 70Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
4. DISTRIBUTION SERVICES
A*. Commission agents' services
Commission agents' services
(excluding 62112, sales on afee or contract basis of foodproducts, beverages andtobacco and sales on a fee or
contract basis of
pharmaceutical and medicalgoods in 62117)(CPC 621*)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 71Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
B*. Wholesale trade services
Wholesale trade services
(excepting agriculture andlive animals in 6221; fisheriesproducts in 62224; alcoholicbeverages in 62226; musicalscores, audio and video
recordings in 62244; and
books, magazines,newspapers, journals,periodicals and other printedmatter in 62262; and 62251of pharmaceutical and
medical goods, and 62252,
surgical and orthopaedicinstruments and devices)  (CPC 622*)1) None, other than:
Sale of Amusement Machines  (Québec):
Services must be supplied through a
commercial presence.
Marketing of Fish Products   (Nova
Scotia):  Nova Scotia residents require
ministerial approval to enter into
agreements with non-residents .
Sale of Motor Vehicles  (Saskatchewan):
Services must be supplied through a
commercial presence .
Automobile Dealers and Salvage Dealers
(Newfoundland and Labrador ):  Services
must be supplied through a commercialpresence.1) None, other than:
Fish Buyers (Newfoundland and Labrador ):
Non-residents must be registered and
licensed in order to purchase unprocessedfish from primary producers and/or processfish.TN/S/O/CAN
Page 72Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Sale of Amusement Machines  (Québec):
Citizenship requirement in order to sell
amusement machines.
2) None.3) None, other than:
Fish Buyers  (British Columbia):  Mobile
fish buyers licenses are not issued to
foreigners.
4) Unbound except as indicated in
the horizontal section.2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 73Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
C*. Retailing services
Food retailing services
(excluding liquor, wine andbeer sales in 63107)
(CPC 631*)
Non-food retailing services
(excluding music scores,
audio and video records andtapes in 63234; books,magazines, newspapers andperiodicals in 63253; andpharmaceutical, medical and
orthopaedic goods in 63211
and printed music in 63251)  (CPC 632*)
Sale of motor vehicles
including automobiles and
other road vehicles  (CPC 6111)1) None, other than:
Itinerant Sellers  (
Ontario and Québec):
Commercial presence required.
Direct Sellers  ( Nova Scotia, British
Columbia):  Services must be supplied
through a commercial presence.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None, other than:
Distribution Services
Indirect tax measures that result in
differences in treatment with respect todelivery by mail of goods in Canada.
Direct Sellers   (Newfoundland):  Residency
requirement.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 74Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Sale of parts and accessories
of motor vehicles
  (CPC 6113)
Sales of motorcycles and
snowmobiles and of relatedparts and accessories  (CPC 6121)
D*. Franchising
Franchising related to non-financial intangible assets  (CPC 8929*)1) None, other than:
(Alberta):  Service suppliers required to
designate a place within Alberta wherethey can be served legal documents.
2) None.
3) None, other than:(Alberta):  Required to have an attorney
for service in legal documents.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 75Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
E*. Other
Retail sales of motor fuel
  (CPC 613)1) None.
2) None.
3) None, other than:Retail petroleum  (Prince Edward Island):
Public convenience and necessity test
(Criteria related to approval include:
examination of the adequacy of currentlevels of service; market conditionsestablishing the requirement for expandedservice; the effect of new entrants onpublic convenience, including the
continuity and quality of service, and the
fitness, willingness and ability of theapplicant to provide proper service.)
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 76Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
6. ENVIRONMENTAL
SERVICES
A. Sewage services
  (CPC 9401)
B. Refuse disposal services
  (CPC 9402)
C. Sanitation and similar
services
(CPC 9403)
D. Other
Cleaning services of exhaust
gases  (CPC 9404)
Noise abatement services
(CPC 9405)
Nature and landscape
protection services
(CPC 9406)
Other environmental services
n.e.c.  (CPC 9409)1) None.
2) None.3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 77Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
7. FINANCIAL SERVICES
Measures applicable to all Sectors in Financial Services
1. Commitments in this Chapter are undertaken in accordance with the Understanding on Commitments in Financial Services (“Unders tanding” ).
2. For greater certainty, market access commitments with respect to  the “cross-border” and “consumption abroad” supply of servic es (as described in paragraphs 2(a)
and 2(b) of Article 1 of the General Agreement on Trade in Services) apply only to the transactions indicated in paragraphs 3 a nd 4 of Market Access  of the
Understanding.  It is understood that paragraph 4 of that section of the Understanding  does not impose any obligation to allow non-resident financial services
suppliers to solicit business.
3. The commitments on “commercial presence” are bound according to the Understanding.
4. The commitments on “presence of natural persons” are schedule d in accordance with the Understanding and bound according to th e general limitations applicable
to all sectors in this schedule (Part I).
5. Otherwise, the commitments in this Chapter are subject to the general conditions or limitations applicable to all sectors in this schedule.TN/S/O/CAN
Page 78Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
1), 2) None. 1), 2) None, other than:
(i)  Certain supplies between members of a
closely-related group of corporations whichincludes a financial institution may betreated as exempt supplies undervalue-added taxes.  Imported supplies do notqualify for this treatment.
(ii)  Supplies between resident and
non-resident branches or representativeoffices of a financial institution are treatedas supplies between separate persons for thepurposes of value-added taxes.
3) None, other than:
Federally-regulated financial institutions
having capital  equity  in excess of $750
million  $1 billion  are required, within five
three  years of having reached the
threshold, to have 35 per cent of theirvoting shares widely-held and listed andposted for trading on a Canadian StockExchange.3) None, other than:
(i)  Certain supplies between members of a
closely-related group of corporations whichincludes a financial institution may be
treated as exempt supplies under
value-added taxes.  Imported supplies do notqualify for this treatment.TN/S/O/CAN
Page 79Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Foreign-owned federally regulated
institutions (i.e.  insurance, banks and trust
and loan):  A controlling number of shares
of a Canadian subsidiary must be held
directly by the foreign companyincorporated in the jurisdiction where theforeign company, either directly or througha subsidiary, principally carries on
business.(ii)  Supplies between resident and
non-resident branches or representative
offices of a financial institution are treated
as supplies between separate persons for thepurposes of value-added taxes.
Federally regulated institutions (i.e.
insurance, banks and trust and loan):  A
minimum of one half of directors must be
either Canadian citizens ordinarily residentin Canada or permanent residents ordinarilyresident in Canada.
The Government of Ontario Management
Board Directive and Industrial Development
Review Process provides for a price
preference of up to 10 per cent for Canadian
content based on value-added in Canada for
certain government purchases.  The
Management Board Directive applies on the
basis of the nationality of the individual
service provider.
4) See paragraph 4 of headnote onFinancial Services.4) See paragraph 4 of headnote on
Financial Services.TN/S/O/CAN
Page 80Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
A. Insurance and
Insurance-Related 
Services
 (CPC 812* + 814)
a) Life, accident and 
health insurance services (CPC 8121)
b) Non-life insurance
services (except deposit insurance and similar compensation schemes)  (CPC 8129)
c) Reinsurance and 
retrocession (CPC 81299*)1)  None, other than:
Direct insurance  (Federal):  Services must
be supplied through a commercial
presence with the exception of marineinsurance.
(All provinces , excluding Newfoundland
and Labrador ):  Services must be
supplied through a commercial presence.
(Newfoundland and Labrador): Must
have a chief agen t in the province.
Reinsurance and retrocession  (Federal):
Services must be supplied through a
commercial presence.
(All provinces, excluding Alberta ,
Newfoundland and Labrador , and New
Brunswick):  Services must be suppliedthrough a commercial presence.1) None.TN/S/O/CAN
Page 81Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
2) None, other than:
Reinsurance and retrocession  (Federal,
Alberta , and Newfoundland and
Labrador ):  The purchase of reinsurance
services by a Canadian insurer, other thana life insurer or a reinsurer, from anon-resident reinsurer is limited to no
more than 25 per cent of the risks
undertaken by the insurer purchasing thereinsurance.2) None, other than:
Direct insurance other than life, personal
accident, sickness or marine insurance
(Federal):  An excise tax of 10 per cent is
applicable on net premiums paid tonon-resident insurers or exchanges in regardto a contract against a risk ordinarily within
Canada, unless such insurance is deemed not
to be available in Canada.
Direct insurance  (Alberta):  A fee payable
to the province of 50 per cent of the
premium paid and regulatory notification are
required on insurance of risks in the
province by unlicensed insurers.
(Saskatchewan):  A fee payable to the
province of 10 per cent of the premium is
required on insurance of risks in the
province by unlicensed insurers.TN/S/O/CAN
Page 82Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
3) None, other than:
Direct insurance and reinsurance and
retrocession  (Federal):  The solicitation of
insurance services in Canada can only be
effected through:
(i)  a corporation incorporated under
federal or provincial laws;
(ii)  a corporation incorporated by or under
the laws of another jurisdiction outsideCanada (i.e., a branch of a foreigncorporation);
(iii)  an association formed on the plan
known as Lloyds; and
 or
(iv)  reciprocal insurance exchanges.
A branch of a foreign insurance company
must be established directly under theforeign insurance company incorporated inthe jurisdiction where the foreigninsurance company, either directly or
through a subsidiary, principally carries on
business.3) None, other than:
Direct insurance and reinsurance and
retrocession  (Ontario):  Capital
requirements for mutual insurance
companies do not apply to certain mutualinsurance companies incorporated inOntario.
(Québec):  Three quarters of directors must
be Canadian citizens and a majority mustreside in Québec.
(Québec):  Every insurer not incorporated
under an Act of Québec has, in respect of the
activities it carries on in Québec, the rightsand obligations of an insurance company ormutual association incorporated under Actsof Québec as the case may be.  It can also
exercise additional activities provided for in
the law.  However, the activities of suchcorporation will be limited to those allowedunder its constituting legislation.TN/S/O/CAN
Page 83Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(All provinces):  Insurance activities can
only be provided through:
(i)  a corporation incorporated under
provincial statutes;
(ii)  an extra-provincial insurance
corporation, i.e., an insurer incorporated
by, or under the laws of another
jurisdiction (including afederally-authorized branch of a foreigncorporation);
(iii)  an association formed on the plan
known as Lloyds; or
(iv)  (Excluding Québec and Prince
Edward Island):  Reciprocal insuranceexchanges.
(Alberta , and
 Prince Edward Island):
Subsidiaries of foreign insurancecorporations must be federally authorized.TN/S/O/CAN
Page 84Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(Québec):  Non-residents can not acquire,
without ministerial approval, either
directly or indirectly, more than 30 per
cent of the voting rights attached to sharesof a Québec-chartered insurance companyor of its controlling entity.
(Québec):  Upon any allotment or transfer
of voting shares of the capital stock
insurance company “SSQ, Sociétéd’assurance-vie inc” or of the holdingcompany “Groupe SSQ inc”, the ministermay ask such companies to prove that theshares were offered by preference to
Québec residents and subsequently to
other Canadian residents, but that no offerwas made or was acceptable.
(Federal):  The purchase of reinsurance
services by a Canadian insurer, other than
a life insurer or reinsurer, from a residentreinsurer is limited to no more than 75 percent of the risks undertaken by the insurerpurchasing the reinsurance.TN/S/O/CAN
Page 85Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(British Columbia):  Incorporation, share
acquisition or application for business
authorization, where any person controls
or will control 10 per cent or more of thevotes of the company, is subject toministerial approval.
Motor vehicle insurance  
(Québec,
Manitoba, Saskatchewan , and British
Columbia):  Motor vehicle insurance isprovided by public monopoly.
4) See paragraph 4 of headnote on
Financial Services.4) See paragraph 4 of headnote on
Financial Services.
d) Services auxiliary to insurance
(including broking and agencyservices) (CPC 8140)1) None, other than:
Intermediation of insurance relating to
maritime shipping, commercial aviation,
space launching, freight (including
satellites) and goods in international transit
(All provinces , excluding Newfoundland
and Labrador ):  Services must be
supplied through a commercial presence inthe province in which the service isprovided
.1) None, other than:
(Saskatchewan):  Fire or hail insurance
contracts have to be signed or countersignedby a licensed agent who resides in the
province.  Where there is disagreement
concerning hail insurance, such damages areto be estimated by an appraiser who is ataxpayer of the province.TN/S/O/CAN
Page 86Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(Newfoundland and Labrador):  Service
providers must be licensed.
(Ontario , and Prince Edward Island):
Non-resident individual adjusters areprohibited from being adjusters in theprovince.
(Manitoba):  Licenses to act as insurance
agents and brokers are not issued tonon-residents of Canada.
(New Brunswick):  Licenses shall not be
issued to a corporation whose head office
is outside Canada.
(Alberta , and
 Manitoba):  A license to act
as a special broker authorized to placeinsurance coverage with unlicensed
insurers is restricted to residents of the
province, as the case may be.
(British Columbia):  Licenses for general
insurance shall be issued only to residentsof the province.TN/S/O/CAN
Page 87Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(Prince Edward Island):  Licenses to act as
insurance agent or adjusters are not issued
to non-resident of the province.
2) None.
3) None, other than:
(New Brunswick):  Licenses shall not be
issued to a corporation whose head2) None, other than:
Intermediation of insurance relating to
commercial aviation, space launching,
freight (including satellites) and goods in
international transit  (Federal):  An excise
tax of 10 per cent is applicable on net
premiums paid to non-resident insurers orexchanges in regard to a contract against arisk ordinarily within Canada, unless such
insurance is deemed not to be available in
Canada.  The excise tax is also applicable onnet premiums payable with regard to acontract entered into, through a non-residentbroker or agent, with any insurer authorized
under the laws of Canada or of any province
to carry out the business of insurance.
3) None, other than:(Saskatchewan):  Fire or hail insurance
contracts have to be signed orTN/S/O/CAN
Page 88Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
office is outside Canada.
(Ontario , and Prince Edward Island):
Non-resident individual adjusters areprohibited from being adjusters in theprovince.
(Ontario):  No licen ce is provided to a
corporation to act as an insurance broker,
agency or adjuster if the majority of the
voting rights are in shares owned by
non-residents.  A corporate agency or
adjuster or insurance broker which is
majority non-resident-owned and licensed
as a result of grand-fathering cannot
expand through purchase of assets or
business or merger or amalgamation with
any other broker, agent or adjuster.  No
licence is provided to a corporation or
partnership which is an insurance agency
or adjuster if the head office is outside
Canada or if any partner is resident outside
Canada.   A foreign-owned insurance
brokeragecountersigned by a licensed agent who
resides in the province.  Where there is
disagreement concerning hail insurance,
such damages are to be estimated by anappraiser who is a taxpayer of the province.TN/S/O/CAN
Page 89Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
must have an address in Ontario
suitable to permit service and must have
its trust funds in one or more accounts
in any Ontario branch of defined
financial institutions.
(Manitoba):  Licenses to act as insurance
agents and brokers are not issued to
non-residents of Canada.
(Alberta , and Manitoba):  A license to act
as a special broker authorized to placeinsurance coverage with unlicensedinsurers is restricted to residents of the
province, as the case may be.
(British Columbia):  Licenses for general
insurance shall be issued only to residentsof the province.
(Prince Edward Island):  Licenses to act as
insurance agent or adjusters are not issuedto non-resident of the province.
4) See paragraph 4 of headnote onFinancial Services.4) See paragraph 4 of headnote on
Financial Services.TN/S/O/CAN
Page 90Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
B. Banking and Other Financial
Services
(excl. insurance)
a) Acceptance of deposits and
other repayable funds from thepublic (CPC 81115- 81119)1) None.
2) None.
3)   None, other than:Banks:  To undertake the business of
banking in Canada, a foreign bank must:1) None.
2) None.
3) None, other than:
b) Lending of all types, including
inter alia , consumer credit,
mortgage credit, factoring andfinancing of commercialtransactions   (CPC 8113)
c) Financial leasing     (CPC
8112)(i)  incorporate a bank subsidiary under the
Bank Act; or
(ii)  establish a full service  bank branch
under the Bank Act; .  or
(iii)  establish a lending bank branch
under the Bank Act.
A foreign bank may also establish anunregulated Canadian finance entity
(however, such an entity cannot take
deposits).
In order to establish a bank branch, a
foreign bank must be authorised under theBank Act and must be incorporated by or
under the laws of another jurisdictionoutside Canada (i.e., an authorised foreignbank).TN/S/O/CAN
Page 91Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
A bank branch must be established directly
under the authorised foreign bank
incorporated in the jurisdiction where the
authorised foreign bank principally carrieson business.
An authorised foreign bank can establish
only one of two types of bank branches:
(i)  a full service bank branch (i.e., a
Schedule III, Part 1, authorised foreign
bank); or
(ii)  lending bank branch (i.e., a Schedule
III, Part 2, authorised foreign bank).
Full service bank branches and lending
bank branches cannot engage in theactivities in which a specialised financing
corporation, as defined in the Bank Act,
may engage, although they may establish
a separate specialis ed financing entity .TN/S/O/CAN
Page 92Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Full service bank branches and lending
bank branches cannot be member
institutions of the Canada Deposit
Insurance Corporation.
A full service bank branch can only not
accept deposits in amounts less than$150,000 and payable in Canada if
 unless
the sum of all deposits below $150,000
amounts to less than one percent of totaldeposits payable in Canada or the
deposits are taken from a sophisticated
investor (e.g., Canadian federal orprovincial governments, foreign
governments, international development
banks, financial in stitutions, certain
pension and mutual funds and largebusinesses).TN/S/O/CAN
Page 93Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
A lending bank branch can only accept
deposits or otherwise borrow money by
means of financial instruments from, or
guarantee any securities or accept any billsof exchanges that cannot be subsequentlysold to or traded with:
(i)  financial institutions, other than a
foreign bank;  or
(ii)  a foreign bank  that:
a)  is a bank in its home jurisdiction or
in any jurisdiction in which it carries on
business;
b)  provides financial services and has a
name that includes the word “bank”;and
whose principal activity is the
provision of services that would be
permitted by the Bank Act  if they were
provided by a bank in Canada; and, thatTN/S/O/CAN
Page 94Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
c)  is regulated as a bank in the country
under whose laws it was incorporated or in
any country in which it carries on business.
A lending bank branch cannot be a
member of the Canadian PaymentsAssociation.
An authorised foreign bank cannot
establish a lending bank branch in
conjunction with a full service bank
branch, a bank subsidiary, a loan company,
or a trust company that accepts deposits.
No one person (Canadian or foreign) may
own more than 10 per cent of any class ofshares of a Schedule I bank
 Canadian
Bank with over $1 billion in equity .TN/S/O/CAN
Page 95Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
d) All payment and money
transmission services
   (CPC 81339*)
e)   Guarantees and
  commitments   (CPC 81199*)Trust and loan companies  (Federal and all
provinces, excluding British Colombia):
Federal or provincial incorporation is
required.
(Ontario, Québec , and Manitoba):
The direct or indirect acquisition ofCanadian-controlled companies by
non-residents is restricted to 10 per cent
individually and 25 per cent collectively.
(Saskatchewan):  Individual and collective
foreign ownership of Canadian-controlledand provincially incorporated companies
can be no more than 10 per cent of shares.
(British Columbia):  Incorporations, share
acquisition or application for businessauthorization, where any person controls
or will control 10 per cent or more of theTrust and loan companies
(Alberta):  At least three quarters of the
directors must be ordinarily resident inCanada.
(New Brunswick):  At least two of the
directors must be resident in New
Brunswick.
(
Nova Scotia):  A majority of directors must
be resident in Canada and at least tworesident in Nova Scotia.
(Manitoba , and
 Ontario):  Foreign persons
may not exercise the voting rights attachedto shares if they are not registered asshareholders in respect of the shares.
(Manitoba):  Majority of directors must be
resident in Canada.TN/S/O/CAN
Page 96Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
votes of the company, are subject to
ministerial approval.
(Ontario, New Brunswick and Nova
Scotia):  Incorporation or registration willbe refused unless authorities are satisfiedthat there exists a public benefit andadvantage for an additional corporation.
(
Ontario):  Consent to change in control or
transfers of 10 per cent or more of votingshares may be refused if it would be in thepublic interest to do so.
Credit unions, caisses populaires and
associations or groups thereof  (All
provinces):  Must incorporate in the
jurisdictions in which they operate.(Québec):  Three quarters of the directors
must be Canadian citizens and a majority
must reside in Québec.
Credit unions and caisses populaires
(Ontario):  Directors of credit unions must
be Canadian citizens or permanent resident.
(British Columbia):  Directors and
subscribers of credit unions must be
residents of the province.TN/S/O/CAN
Page 97Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Mortgage brokers  (Ontario):  Must
incorporate under the laws of Canada,
Ontario or of another province.
Ownership of a corporation by foreignpersons must not exceed 10 per centindividually and 25 per cent collectively ofthe total number of equity shares.
(Nova Scotia):  Must incorporate under the
laws of Canada or Nova Scotia.
(Saskatchewan):  Must maintain a business
office in the province.(All provinces except British Columbia,
Ontario, and
 Québec):  Credit unions and
caisses populaires are exempt from the
corporate capital tax.
(Alberta):  Directors of credit unions must
be Canadian citizens or permanent residentsof Canada and three quarters must at all
times be ordinarily resident in the province.
(Manitoba, Nova Scotia , and
Saskatchewan):  Directors of credit unions
must be Canadian citizens.
(Québec):  Founding members of caisses
populaires must have a residence, place ofbusiness or employment in the territorymentioned in the caisse’s statutes.
Community bonds corporations  (Manitoba,
New Brunswick , and Saskatchewan):
Directors of Community Bonds corporationsmust be resident of the province.TN/S/O/CAN
Page 98Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Loan and investment companies
(Québec):  Federal or provincial
incorporation.
Co-operative corporations  (Newfoundland
and Labrador,  and Ontario):  Must
incorporate under the law of the applicable
province or under federal law.
Lending of all types  (Nova Scotia):  Must
incorporate under the laws of Canada or
Nova Scotia.
Acceptance of deposits  (Québec):  The
acceptance of deposits of public and
para-public institutions is provided by apublic monopoly.
4) See paragraph 4 of the headnote on
Financial Services, and:
Mortgage brokers  (Ontario):  Must be
Canadian citizens or permanent residents
of Canada and ordinarily resident inCanada.
(Nova Scotia):  Must be resident in the
province.Venture capital corpora tions  (Federal and
all provinces):  Measures that result in a
different tax treatment with respect to an
investment in a venture capital corporationas prescribed pursuant to the Income Tax
Act of Canada and provincial laws .
4) See paragraph 4 of the headnote on
Financial Services.TN/S/O/CAN
Page 99Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
f) Trading for own account or
for account of customers
whether on an exchange, in
an over-the-counter marketor otherwise, the following:
- money market
instruments (cheques,
bills, certificate of
deposits, etc.)
  (CPC 81339*);
- foreign exchange
  (CPC 81333*);
- derivative products
including but notlimited to, futures and
options
(CPC 81339*)1) None, other than:
Advisory and auxiliary financial services
(Alberta, British Columbia, Nova Scotia,
Ontario , Québec , and Saskatchewan):
Services must be supplied through acommercial presence in the jurisdiction inwhich the adviser is providing advice.
Asset management  (Alberta, British
Columbia, Nova Scotia, Ontario , Québec ,
and Saskatchewan):  Services must be
supplied through a commercial presence inthe jurisdiction in which the service is
provided
.
(Québec):  The management of pension
funds of public and para-public institutionsin Québec is provided by public
monopoly.
Custodial services  (All provinces):
Mutual funds which offer securities in
Canada must use a resident custodian.  Anon-resident sub-custodian may be used if
it has shareholders equity of at least $100
million.1) None.TN/S/O/CAN
Page 100Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
- exchange rate and
interest rate instruments,
including products such
as swaps, forward rateagreements, etc. (CPC 81339*)
- transferable securities
(CPC 81321*)
  - other negotiable
instruments and financialassets, including bullion
(CPC 81339*)2) None, other than:
Trading in securities and commodity
futures - persons  (All provinces):  There is
a requirement to register in order to trade
through dealers and brokers that areneither resident nor registered in theprovince in which the trade is effected.
3) None, other than:
Securities dealers and brokers  (British
Columbia, Ontario, Saskatchewan,
Yukon):  Must be incorporated, formed or
continued under federal, provincial orterritorial laws.
(Québec):  Only brokerage firms
incorporated under federal, provincial or
territorial laws may be members of the
Montreal Exchange.2) None.
3) None, other than:
Trading in securities and commodity futures
and advisory and auxiliary financial services
- dealers, brokers, and advisers  (Alberta,
Ontario , Newfoundland and Labrador ,
Nova Scotia, Manitoba , and Saskatchewan):
A director or officer of an applicant firmmust have been a resident of Canada for a
period of at least one year prior to the
application.
Advisory and auxiliary financial services
and Asset Management  (Nova Scotia , and
Québec):  The establishment must be
managed by a resident of the province.TN/S/O/CAN
Page 101Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
g) Participation in issues of all
kinds of securities,
including underwriting
and placement as agent(whether publicly orprivately) and provision ofservice related to suchissues (CPC 8132)
h) Money broking
(CPC 81339*)
i) Asset management, such
as cash or portfolio
management, all forms of
collective investmentmanagement, custodial,depository and trustservices (CPC 8119*,
81323*).
j) Settlement and clearing
services for financialassets, incl. securities,derivative products, andCustodial services  (All provinces):
Mutual funds which offer securities in
Canada must use a resident custodian.  A
non-resident sub-custodian may be used ifit has shareholders equity of at least $100million.
Advisory and auxiliary financial services
(British Colombia):  Must be incorporated,
formed or continued under federal,
provincial or territorial laws.
Asset management  (Québec):  The
management of pension funds of public
and para-public institutions in Québec is
provided by a public monopoly.
4) See paragraph 4 of the headnote
on Financial services.  , and:(Québec):  The responsibility for opening up
accounts is to be managed by a Québec
resident.
4) See paragraph 4 of the headnote on
Financial services, and:TN/S/O/CAN
Page 102Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
other  negotiable
instruments   (CPC 81339*,
81319)
k) Advisory, intermediation
and other auxiliaryfinancial services on allthe activities listed in
Article 5(a)(v) through
 (xv) of the Annex onFinancial Services, incl.credit reference andanalysis, investment andportfolio research and 
advice, advice on
acquisitions and oncorporate restructuringand strategy (CPC 8131*,8133*)
l) Provision and transfer of
financial information, andfinancial data processingand related software byproviders of other
financial services (CPC
8131*, 842*, 843*, 844*)(Québec):  Only Canadian residents may
be individual members of the Montreal
exchange .Trading in securities and commodity futures
and advisory and auxiliary financial services
- dealers, brokers and advisers  (All
provinces except British Columbia, NewBrunswick, Ontario , and
 Québec):  An
individual applicant for registration isrequired to have been a resident of Canadafor a period of at least one year prior to the
application and a resident of the province in
which he/she wishes to operate at the date ofapplication.
(Québec):  An individual acting as a
representative of a dealer or adviser, subject
to certain exemptions, must be a resident of
the province.TN/S/O/CAN
Page 103Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
9. TOURISM  AND
TRAVEL  RELATED
SERVICES
A. Hotels and restaurants
 (including catering)
Hotel and other lodging
services
(CPC 641)
Food and beverage serving
services
(CPC 642/3)1) None.
2) None.3) None, other than:
Sale of liquor on premises  (Nova Scotia):
New licences require a majority approval
in a public vote .  A liquor license for a
hotel or restaurant serving food requires
about three weeks.  A license for a bar or
night club (primarily serving alcoholic
beverages) requires up to three months
and must be preceded by a public
hearing.1) None.
2) None.3) None, other than:
Purchase of recreational property  (Ontario):
Non-residents are required to pay a 20 per
cent land transfer tax.
Sale of alcoholic beverages   (Ontario):  The
majority of the board of directors must be
Canadian citizens or landed immigrants and
ordinarily resident in Ontario .
(Alberta):  At least one director must be a
permanent resident.TN/S/O/CAN
Page 104Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Sale of liquor in a tavern, restaurant or bar
(Québec):  For juridical persons not listed
on a Canadian stock exchange, all
shareholders owning 10 per cent or moreof voting shares must be Canadian citizensor permanent residents.
(Saskatchewan):  The majority of
shareholders must be Canadian and
manager must be a Canadian citizen orpermanent resident.
Sale of liquor  (Québec):  Is limited to
federally incorporated companies.
4) Unbound except as indicated in
the horizontal section, and:
Sale of liquor in a restaurant and tavern
(Québec):  Requirement for residency and
citizenship.(Newfoundland and Labrador,  Nova Scotia
and Alberta):  Agents or managers must be
Canadian citizens, resident in the province.
(Nova Scotia):  Agents or managers must
be Canadian citizens or permanent
residents.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 105Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Sale of alcoholic beverages (Alberta,
Saskatchewan and Ontario ):  Requirement
for permanent residency.
(Manitoba):  Requirement for citizenship
and residency.
(Nova Scotia):  Licenses for the sale of
alcoholic beverages will be granted only to
Canadian citizens or permanent
residents.
B. Travel agencies and tour
operators services
Travel agency and tour
operator services
(CPC 7471)1) None, other than:
Travel agencies and travel wholesalers
(Ontario):  Services must be supplied
through a commercial presence.
Travel agencies  (Québec):  Services must
be supplied through a commercial
presence.
2) None.
3) None.1) None, other than:
Travel agents   (Québec):  Residency
requirement.
Travel counsellors  (Québec):  Residency
requirement.
Travel agents and wholesalers  (Ontario):
Residency requirement.
2) None.3) None, other than:
Travel agencies  (British Columbia):  At
least one of the partners in a partnership or
one of the directors of a corporation must beordinarily resident in the province.TN/S/O/CAN
Page 106Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
4) Unbound except as indicated in
the horizontal section . and:4) Unbound except as indicated in the
horizontal section, and:
Travel agents   (Québec - Natural persons):
Residency requirement.
Travel counsellors   (Québec):  Residency
requirement.
Travel agents and wholesalers  (Ontario  -
Natural persons):  Residency requirement.
11. TRANSPORT
SERVICES
-  Approval is required from the NationalTransportation Agency prior to theacquisition of any federally regulatedtransportation undertaking with assets orannual gross sales in Canada in excess of
$10 million.  For these purposes, a
transportation undertaking means anybusiness principally engaged in anytransportation activity under federaljurisdiction within Canada, excluding (a) those operated by a person whose principal
place of residence is outside Canada, andTN/S/O/CAN
Page 107Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(b) those engaged in the transport of goods
and/or passengers solely between Canada
and another country.
-  The acquisition of control of a Canadian
business with respect to any transportationservice by a non-Canadian is subject toapproval
*, for:
1)  all direct acquisitions of Canadianbusinesses with assets of C$5 million ormore;
2)  all indirect acquisitions of Canadian
businesses with assets of C$50 million or
more; or
3)  indirect acquisitions of Canadian
businesses with assets betweenC$5 million and $50 million that represent
more than 50 per cent of the value of the
total international transaction.
                                                     
*Same criteria as indicated in Part A  I, page 3.TN/S/O/CAN
Page 108Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
MARITIME TRANSPORT
SERVICES*
International Transport(Freight and passengers)CPC 7211 and 7212,excluding cabotage1) Unbound.
  None, other than:
Members of a Shipping Conference that
has the purpose or effect of1) Unbound.   None. Where not otherwise made
available to internationalmaritime transport supplierspursuant to Article
                                                     
* CLARIFICATION OF OFFER ON MARITIME TRANSPORT
For greater certainty and subject to the relevant limitations in Canada’s Schedule of Specific Commitments:
1. Nothing in Canada’s Schedule of Specific Commitments for Maritime Transport Services shall be interpreted to apply to fishing
and fishing-related sectors.
2. Specific commitments in any sector or subsector, through any mode of delivery, shall not be construed to override the limitat ions
established in the maritime transport services sector.
3. International maritime transport services suppliers of other Members shall have the ability to undertake locally, in Canada, activities
that are necessary for the supply to their customers of a partially or fully integrated transport service, within which maritim e transport
constitutes a substantial element.  These activities are:
(a) marketing and sales of maritime transport and related services through direct contact with customers, from quotation to
invoicing, these services being those operated or offered by the service supplier itself or by service suppliers with which theservice seller has established standing business arrangements;
(b) making arrangements, on their own account or on behalf of their customers (and the resale to their customers) for any
transport and related services, including anchorage, berth and berthing services, onward transport services by any mode,
particularly inland waterways, road and rail, necessary for the supply of the integrated service;
(c) the preparation of documentation including transport documents, customs documents, or other documents related to the origin
and character of goods transported;
(d) the provision of business information by any means, including computerized information  systems and electronic data
interchange (subject to any provision or limitation in this Ag reement that may restrict or allow a Member to restrict the
provision of business information);
(e) the setting up of any business arrangements (including participation in the stock of a company) and the appointment of
personnel recruited locally (or, in the case of foreign personnel, subject to the horizontal commitment on movement of
personnel) with any locally established shipping agency;
(f) acting on behalf of the companies, organising any aspect of the call of the ship or taking control over cargoes when require d;
(g) the provision of port captain services.TN/S/O/CAN
Page 109Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
regulating rates and conditions, for the
transportation of goods by water, must
maintain jointly an office or agency in
the region of Ca nada where they
operate.XXVIII(c)(ii), no measures shall
be applied which deny reasonable
and non-discriminatory access to
the following services:
Ship Registration: Companies that are
not incorporated in Canada may
register a ship in Canada (if the ship is
not already registered in another
country) if one of th e following is acting
with respect to all matters relating tothe ship, namely, (i)  a subsidiary of thecorporation that is incorporated underthe laws of Canada or a province, (ii)  an
employee or director in Canada of any
branch office of the corporation that is
carrying on business in Canada, or (iii)a ship management companyincorporated under th e laws of Canada
or a province.
(Nunavut):  The Government of1.  Pilotage;
2.  Towing and tug assistance;
3.  Provisioning, fuelling and
watering;
4.  Garbage collecting and ballastwaste disposal;
5.  Navigation aids;
6.  Shore-based operational
services essential to ship
operations, including
communications, water andelectrical supplies;
7.  Emergency repair facilities;
8.  Anchorage, berth and
berthing services;TN/S/O/CAN
Page 110Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Nunavut may, in connection with
international maritime transport
services, take any measure that provides
for or results in favourable treatment of
(a)  Inuit entities or individuals,(b)  Nunavut businesses or residents, or
(c)  local businesses or residents,
as these terms may be defined by the
Government of Nunavut.
(Quebec):  Tax deductions allowed for
sailors residing in Quebec and workingin international shipping may lead todifferential treatment for shipmanagement companies residing in
Canada or affiliated with Canadian
residents.
2) Unbound
.  None, other than:
(Quebec):  Tax deductions allowed for
sailors residing in Quebec and2) Unbound.   None.9.  Lightering and water taxi
services;
10.  Ship agencies;
11.  Custom brokers;12.  Stevedoring and terminalservices;13.  Surveying and classificationservices;
14.  Transport services for the
purposes of onward forwarding ofcargoes, including the rental,leasing, hiring or chartering oftrucks, railway carriages, ships,barges or related equipment.TN/S/O/CAN
Page 111Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
working in international shipping may
lead to differential  treatment for ship
management companies residing in
Canada or affiliated with Canadianresidents.
3) Unbound.
  None, other than:
I.  Pursuant to the Canada Shipping
Act:  To register a ship in Canada, the
owner of that ship or the person who
has exclusive possession of that shipmust be:
(a)  a Canadian citizen or a permanent
resident within the meaning of
subsection 2(1) of the Immigration and
Refugee Protection Act;
(b)  a corporation incorporated underthe laws of Canada or a province; or
(c)  if the ship is not already registered
in another country, a corporationincorporated under the laws of a
country other than Ca nada if one of the
following is acting with respect to allmatters relating to the ship; namely:3) Unbound.
  None.TN/S/O/CAN
Page 112Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(i)  a subsidiary of  the corporation that
is incorporated under the laws of
Canada or a province;
(ii)  an employee or director in Canada
of any branch office of the corporationthat is carrying on business in Canada;or
(iii)  a ship management company
incorporated under th e laws of Canada
or a province.
II.  A ship registered in a foreign country
which has been bareboat chartered may
be listed in Canada for the duration ofthe charter while the ship’s registration issuspended in its country of registry, if thecharterer is:
(a)  a Canadian ci tizen or permanent
resident as defined in subsection 2(1) ofthe Immigration and Refugee Protection
Act; or
(b)  a corporation incorporated underthe laws of Canada or a province.TN/S/O/CAN
Page 113Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
(Nunavut):  The Government of
Nunavut may, in connection with
international maritime transport
services, take any measure that providesfor or results in favourable treatment of
(a)  Inuit entities or individuals,
(b)  Nunavut businesses or residents, or
(c)  local businesses or residents,as these terms may be defined by the
Government of Nunavut.
4) Unbound.
  Unbound except as
indicated in the ho rizontal section.4) Unbound.   Unbound except as
indicated in the ho rizontal section.TN/S/O/CAN
Page 114Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
MARITIME AUXILIARY
SERVICES
Maritime Cargo HandlingServices (as defined)1) Unbound.
2) Unbound.
  None.
3) Unbound.   None, other than:
(Nunavut):  The Government of
Nunavut may, in connection withmaritime cargo handling services, takeany measure that provides for or resultsin favourable treatment of1) Unbound.
2) Unbound.
  None.
3) Unbound.   None.
(a) Inuit entities or individuals,
(b) Nunavut businesses or
residents, or
(c) local businesses or residents,
as these terms may be definedby the Government of Nunavut.
4) Unbound.
 Unbound except as
indicated in the ho rizontal section.4) Unbound.  Unbound except as
indicated in the ho rizontal section.TN/S/O/CAN
Page 115Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Storage and Warehousing Services
CPC 742 (as amended)1) Unbound.*
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) Unbound
*.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.
Customs Clearance Services (asdefined)1) None, other than:
Licensed Customs Brokers  (Federal)
(Juridical persons):  Requirement for a
commercial presence.(Natural persons):  Requirement for a
permanent residency.
Licensed Customs Brokers   (Federal)
(Juridical persons):  requirement for a
commercial presence.
(Natural persons):  requirement for a
permanent residency.1) None.
                                                     
*A commitment on this mode of deliver is not feasible .TN/S/O/CAN
Page 116Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
2) None, other than:
Licensed Customs Brokers  (Federal)
(Juridical persons):  Requirement for a
commercial presence.(Natural persons):  Requirement for apermanent residence.
3) None, other than:
Licensed Customs Brokers  (Federal)
(Juridical persons):  Commercial presence
must be by means of incorporation or apartnership:
(a)  A corporation must be incorporated in
Canada and the majority of its directorsmust be permanent residents.
(b)  A partnership must be composed of
persons who are permanent residents.2) None.
3) None.TN/S/O/CAN
Page 117Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
4) Unbound except as indicated in
the horizontal section, and:
Licensed Customs Brokers  (Federal)
(Natural persons):  Requirement for
permanent residency.4) Unbound except as indicated in the
horizontal section.
Container Station and Depot Services(as defined)1) Unbound.
*
2) None.
3) None.4) Unbound except as
indicated in the horizontal section.1) Unbound.
*
2) None.
3) None.4) Unbound except as
indicated in the horizontal section.
Maritime Agency Services (asdefined)1) Unbound.
  None.
2) Unbound.   None.
3) Unbound.   None.
4) Unbound.  Unbound except as
indicated in the ho rizontal section.1) Unbound.   None.
2) Unbound.   None.
3) Unbound.   None.
4) Unbound.  Unbound except as
indicated in the ho rizontal section.
                                                     
*A commitment on this mode of deliver y is not feasible.TN/S/O/CAN
Page 118Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Maritime Freight Forwarding
Services (as defined)1) None.
2) None.3) None.
4) Unbound except as
indicated in the horizontal section.1) None.
2) None.3) None.
4) Unbound except as
indicated in the horizontal section.
C*. Air Transport Services
d) Maintenance and repair 
of aircraft and aircraft 
engines
(CPC 8868*)
Computer reservations 
systems1) None.
2) None, other than:
Maintenance and repair of aircraft and
aircraft engines – unbound.
3) None.4) Unbound except as indicated in
the horizontal section.TN/S/O/CAN
Page 119Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
E. Rail Transport Services
a), b) Railway passenger
and freight transport
(CPC 7111, 7112)1) None, other than:
Cabotage.
2) None.
3) None.1) None.
2) None.
3) None, other than:
4) Unbound except as indicated in
the horizontal section.Railways   (Newfoundland):  Majority of
Board of Directors must be resident in
Newfoundland.
(Manitoba):  At least one director of a
provincial railroad must be a resident of the
province.
4) Unbound except as indicated in the
horizontal section.
d) Maintenance and repair of
rail transport equipment
(CPC 8868*)1) None.
2) None.3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 120Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
F*. Road Transport Services
a*) Passenger transportation
Interurban scheduled bus
passenger transportation(CPC 71213)1) None, other than:
Cabotage.
Interurban bus transport and
non-scheduled services  (British Columbia,
Alberta, Saskatchewan, Manitoba, Ontario,
Québec, Nova Scotia, Newfoundland and
Labrador,  Nunavut,  and Northwest
Territories):  Public convenience andneeds test  (Criteria related to approvalinclude:  examination of the adequacy ofcurrent levels of service;  market
conditions establishing the requirement for
expanded service;  the effect of newentrants on public convenience, includingthe continuity and quality of service, andthe fitness, willingness and ability of the
applicant to provide proper service.)
2) None.3) None, other than:1) None.TN/S/O/CAN
Page 121Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Taxis
(CPC 71221)
Rental services of cars with
drivers(CPC 71222)
Non-scheduled motor buses,
chartered buses and tour and
sightseeing buses(CPC 71223)Taxis and rental services with drivers:
Operating licenses and permission are
under the purview of local/provincial
authorities  (Criteria related to approvalinclude:  examination of the adequacy ofcurrent levels of service; market conditionsestablishing the requirement for expandedservice; the effect of new entrants on
public convenience, including the
continuity and quality of service, and thefitness, willingness and ability of theapplicant to provide proper service.)
Interurban bus transport and scheduled
services:  (British Columbia, Alberta,
Prince Edward Island,  Saskatchewan,
Manitoba, Ontario, Québec, Nova Scotia,Newfoundland and Labrador,  Nunavut,
and
 Northwest Territories):  Public
convenience and needs test  (Criteria
related to approval include:  examinationof the adequacy of current levels ofservice; market conditions establishing therequirement for expanded service; theeffect of new entrants on public
convenience, including the continuityTN/S/O/CAN
Page 122Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
and quality of service, and the fitness,
willingness and ability of the applicant to
provide proper service.)
4) Unbound except as indicated in
the horizontal section.4) Unbound except as indicated in the
horizontal section.
b*) Freight transportation
Highway freight
transportation
 (CPC 71231, 71232, 71233, 71234)1) None, other than:
Highway freight transportation  (Québec):
Requirement for commercial presence in
region where permit applies.
Cabotage.
2) None.3) None, other than:1) None.
2) None.
3) None.TN/S/O/CAN
Page 123Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
Highway freight transportation:  (British
Columbia,  Saskatchewan, Manitoba,
Ontario,  Québec,  Prince Edward Island,
Nova Scotia  and Newfoundland and
Labrador ):  Public convenience and needs
test  (Criteria related to approval include:examination of the adequacy of currentlevels of service; market conditions
establishing the requirement for expanded
service; the effect of new entrants onpublic convenience, including thecontinuity and quality of service, and thefitness, willingness and ability of theapplicant to provide proper service.)
4) Unbound except as indicated in
the horizontal section.4) Unbound except as indicated in the
horizontal section.
c*) Rental of commercial
vehicle with operator
Rental services of
commercial road vehicleswith operators
(CPC 7124)1) None, other than:
Cabotage.
2) None.
3) None.
4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 124Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
d) Maintenance of road
transport equipment
Maintenance and repair
services of motor vehicles
(CPC 6112)
Maintenance and repair
services of motorcycles and
snowmobiles
(CPC 6122)
Repair services n.e.c. of
motor vehicles, trailers, semi-
trailers on a fee or contract
basis
(CPC 8867)1) None.
2) None.
3) None.4) Unbound except as indicated in
the horizontal section.1) None.
2) None.
3) None.4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 125Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
H*. Services auxiliary to all
modes of transport other
than Maritime Transport
Services
a) Container handling services
(CPC 7411)
Other cargo handling services
(CPC 7419)
b) Storage and warehouse
services
(CPC 742)
c) Freight transport agency
services
(CPC 748)1) None, other than:
Licensed Customs Brokers  (Federal)
(Juridical persons):  Services must be
supplied through a commercial presence.(Natural persons):  Requirement forpermanent residency.
2) None, other than:
Licensed Customs Brokers  (Federal)
(Juridical persons):  Services must be
supplied through a commercial presence.(Natural persons):  Requirement for
permanent residency.1) None.
2) None.TN/S/O/CAN
Page 126Modes of supply:      1) Cross-Border supply           2) Consumption abroad        3) Commercial presence        4) Presence of na tural persons
Sector or sub-sector Limitations on market access Limit ations on national treatm ent Additional commitments
d) Other supporting and
auxiliary transport services,
including freight forwarding
(CPC 749)3) None, other than:
Licensed Customs Brokers  (Federal)
(Juridical persons):  Commercial presence
must be by means of incorporation or apartnership:
a)  A corporation must be incorporated in
Canada and the majority of its directors
must be Canadian citizens or permanentresidents.
b)  A partnership must be composed of
persons who are Canadian citizens or
permanent residents.
4) Unbound except as indicated in
the horizontal section, and:
Licensed Customs Brokers  (Federal)
(Natural persons):  Requirement for
permanent residency.3) None.
4) Unbound except as indicated in the
horizontal section.TN/S/O/CAN
Page 127
REFERENCE PAPER
Scope
The following are definitions and principles on the regulatory framework for the basic
telecommunications services.
Definitions
Users mean service consumers and service suppliers.
Essential facilities mean facilities of a public telecommunications transport network or service that:
(a) are exclusively or predominantly provided by a single or limited number of suppliers;  and
(b) cannot feasibly be economically or technical ly substituted in order to provide a service.
A major supplier is a supplier, which has the ability to materially affect the terms of participation
(having regard to price and supply) in the relevant market for basic telecommunications services as a result of:
(a) control over essential facilities;  or(b) use of its position in the market.
1. Competitive safeguards
1.1 Prevention of anti-competitive practices in telecommunications
Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or
together, are a major supplier from engaging in or continuing anti-competitive practices.
1.2 Safeguards
The anti-competitive practices referred to above shall include in particular:
(a) engaging in anti-competitive cross-subsidization;
(b) using information obtained from competitors with anti-competitive results;  and(c) not making available to other services suppliers on a timely basis technical  information about
essential facilities and commercially relevant information which are necessary for them to
provide services.TN/S/O/CAN
Page 128
2. Interconnection
2.1 This section applies to linking with suppliers providing public telecommunications transport networks
or services in order to allow the users of one supplier to communicate with users of another supplier and to
access services provided by another supplier,  where specific commitments are undertaken.
2.2 Interconnection to be ensured
Interconnection with a major supplier will be ensured at any technically feasible point in the network.
Such interconnection is provided:
(a) under non-discriminatory terms, conditions (including technical standards and
specifications) and rates and of a quality no less favourable than that provided for its ownlike services or for like services of non-affilia ted service suppliers or for its subsidiaries or
other affiliates;
(b) in a timely fashion, on terms, conditions (including technical standards and specifications)
and cost-oriented rates that are transparen t, reasonable, having regard to economic
feasibility, and sufficiently unbundled so that the supplier need not pay for networkcomponents or facilities that it does not require for the service to be provided;  and
(c) upon request, at points in addition to the network termination points offered to the majority
of users, subject to charges that reflect the cost of construction of necessary additionalfacilities.
2.3 Public availability of the procedures for interconnection negotiations
The procedures applicable for interconnection to a major supplier will be made publicly available.
2.4 Transparency of interconnection arrangements
It is ensured that a major supplier will make publicly available either its interconnection agreements or
a reference interconnection offer.
2.5 Interconnection:  dispute settlement
A service supplier requesting interconnection with a major supplier will have recourse, either:
(a) at any time or
(b) after a reasonable period of time which has been made publicly known
to an independent domestic body, which may be a regulatory body as referred to in paragraph 5 below, to
resolve disputes regarding appropriate terms, conditions and rates for interconnection within a reasonable period
of time, to the extent that these have not been established previously.TN/S/O/CAN
Page 129
3. Universal service
Any Member has the right to define the kind of universal service obligation it wishes to maintain.  Such
obligations will not be regarded as anti-competitive per se , provided they are administ ered in a transparent, non-
discriminatory and competitively neutral manner and are not more burdensome than necessary for the kind ofuniversal service defined by the Member.
4. Public availability of licensing criteria
Where a license is required, the following will be made publicly available:
(a) all the licensing criteria and the period of time normally required to reach a decision
concerning an application for a license;  and
(b) the terms and conditions of  individual licenses.
The reasons for the denial of a license will be made known to the applicant upon request.
5. Independent regulators
The regulatory body is separate from, and not accoun table to, any supplier of  basic telecommunications
services. The decisions of and the procedures used by re gulators shall be impartial with respect to all market
participants.
6. Allocation and use of scarce resources
Any procedures for the allocation and use of scar ce resources, including frequencies, numbers and
rights of way, will be carried out in an objective, timely, transparent and non-discriminatory manner. Thecurrent state of allocated frequency bands will be made publicly available, but detailed identification offrequencies allocated for specific government uses is not required.
_______TN/S/O/CAN
Page 130
DEFINITIONS RELATED TO SECTION 11, TRANSPORT SERVICES
For the purposes of this offer:
1. "Cabotage"  services as defined by the Coasting Trade Act include:
(a) the transportation of goods or passengers by ship or by ship and any other mode of transport between points in the territory  of
Canada and its Exclusive Economic Zone;
(b) with respect to waters above the continental shelf, the transportation of goods or passengers in relation to the exploration ,
exploitation, or transportation of the mineral or non-living natural resources of the continental shelf; and
(c) the engaging by ship in any maritime activity of a commercial nature in the territory of Canada and in its Exclusive Economi c
Zone and, with respect to waters above the continental shelf, in such other maritime activities of a commercial nature in relat ion
to the exploration, exploitation, or transportation of the mineral or non-living natural resources of the continental shelf.
For non-maritime transport services, "cabotage" means that only Canadian-incorporated companies employing permanent residents a s drivers,
using Canadian registered and either Canadian-built or duty paid trucks, trailers or buses, may provide truck or bus services b etween points in
the territory of Canada.
2. "Container station and depot services"  means activities in storing containers, whether in port areas or inland, with a view to their
stuffing/stripping, repairing, and making them available for shipments.TN/S/O/CAN
Page 1313. "Custom clearance services"  means activities in carrying out, on behalf of another party, customs formalities concerning import, export or through
transport of cargoes, irrespective of whether this service is  the main or secondary activity of the service provider.
4. "Maritime agency services"  means activities in representing, within a given geographic area, the business interests of one or more shipping lines or
shipping companies, for the following purposes:
- marketing and sales of maritime transport and related services, fr om quotation to invoicing, and issuance of bills of lading o n behalf of the
companies; acquisition and resale of the necessary related serv ices, preparation of documentation, and provision of business in formation;
- acting on behalf of the companies in organising the call of the ship or taking control of cargoes.
5. "Maritime cargo handling services"  means the work performed by stevedore companies or public terminal operators, but not including the work performed
by dock labour, when this workforce is organised independently of the stevedoring or public terminal operator companies. The wo rk activities covered
include the performance, organization and supervision of:
- the loading/discharging of cargo to/from a ship;- the lashing/unlashing of cargo;
- the reception/delivery and safekeeping of cargoes before shipment or after discharge.
6.   "Maritime freight forwarding services"  means the activity of organising and monitoring shipments on behalf of shippers, through
  providing such services as the arranging of transport and re lated services, consolidation and packing of cargo, preparation o f documentation
  and provision of business information.
7.   "Ship" means a boat, vessel or craft designed, used or capable of being used solely or partly for navigation in, on, throug h, or
  immediately above water, without regard to method or lack of propulsion, and includes such a ship that is under construction.TN/S/O/CAN
Page 132
CANADA - LIST OF ARTICLE II MFN EXEMPTIONS
Sector or sub-sector Description of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended duration Condi tions creating the
need for the exemption
Film, Video and TelevisionProgramming Co-productionDifferential treatment is
accorded to works co-producedwith persons of countries withwhich Canada may have
co-production agreements or
arrangements, as well as tonatural persons engaged in suchco-production.All countries. Indeterminate. For reasons of cultural policy,
including to improve the availabilityof Canadian audiovisualproductions in Canada, to promote
greater diversity among foreign
audiovisual works on the Canadianmarket, as well as to promote theinternational exchange ofaudiovisual works.
Film, Video and TelevisionProgrammingCo-production andDistributionDifferential treatment is
accorded to works co-producedwith persons of countries withwhich Québec may haveco-production arrangements,and to natural persons engaged
in such co-productions, as well
as to natural and juridicalpersons engaged in film andvideo distribution pursuant tobilateral arrangements for thedistribution of film, video and
television programming in its
territory.All countries. Indeterminate. For reasons of cultural policy,
including to improve the availabilityof Québecois audiovisualproductions in Québec, to promotegreater diversity among foreignaudiovisual works on the Québec
market, and to promote the
international exchange ofaudiovisual works, as well as toensure that Québec distributors haveimproved access to films originatingfrom all parts of the world, while
allowing partners in film
distribution arrangements tocontinue to distribute in Québecfilms for which they are recognizedas the producers or the holders of
the world distribution rights.TN/S/O/CAN
Page 133Sector or sub-sector Description of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended duration Condi tions creating the
need for the exemption
Fishing-Related Services Licenses for access to Canadian
waters for specific purposes,such as purchase of fuel and
supplies, ship repair, crew
exchanges and transhipment offish catches, are granted only tofishing ships from a countrywith which Canada has
favourable fishery relations,
based primarily on adherenceby that country to Canadian andinternational conservationpractices and policies.All countries. Indeterminate. Conservation of fisheries.
Insurance
Intermediation:
Agency ServicesPreferential access to the
Ontario insurance services
market is provided tonon-resident individual USinsurance agents.All states in the United States. Indeterminate. Reciprocity.
Financial Services, including
lending of all types and trading
for own account of certain
securities by loan and
investment companiesPreferential treatment in
Québec for allocation of
licenses is provided by the
Province of Québec to loan and
investment companies
incorporated under the laws of
the Parliament of the United
Kingdom and Ireland for
purposes of obtaining a license
to carry on business.Great Britain and Northern Ireland,
Republic of Ireland.Indeterminate. Maintenance of existing historical
preference.TN/S/O/CAN
Page 134
Sector or sub-sector Description of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended duration Condi tions creating the
need for the exemption
Maritime Transport The prohibitions under the
Coasting Trade Act do not
apply to any ship that is
owned by the U.S.
Government when used solelyfor the purpose oftransporting goods owned bythe U.S. Government from
the territory of Canada to
supply Distant Early Warningsites.United States . Indeterminate. Maintenance of existing bilateral
defence arrangement.
Maritime Transport Salvage United States ships and
wrecking appliances maysalve any property wrecked,
and may render aid and
assistance including allnecessary towing incidentalthereto to any ships wrecked,disabled or in distress, in thewaters of Canada contiguous
to the United States.United States . Indeterminate. Maintenance of existing
reciprocity measures with respectto safety and the protection of the
marine environment.TN/S/O/CAN
Page 135Sector or sub-sector Description of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended duration Condi tions creating the
need for the exemption
Maritime Transport Preferen tial treatment may be
accorded to services providers
of countries with which
Canada has concludedagreements, arrangementsand other formal or informalundertakings with respect to
maritime activities in waters
of mutual interest in areassuch as: pollution control,safe navigation, bargeinspection standards, waterquality, pilotage, salvage,
drug abuse control and
maritime communications.United States, Denmark and
France.Indeterminate. Maintenance of existing bilateral
agreements, arrangements and
undertakings.TN/S/O/CAN
Page 136
Sector or sub-sector Description of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended duration Condi tions creating the
need for the exemption
Maritime Transport:
Tonnage DuesUnited States ships are
exempt from the payment of
tonnage dues when entering
ports in the province ofOntario from the Great Lakesand their connecting andtributary waters.United States . Indeterminate. Maintenance of existing historical
preference.
Air and Maritime Transport
- Exemptions from 
taxExemption from taxes on
income and capital of a
non-resident person earned inCanada from the operation of aship or aircraft in internationaltraffic on the basis ofreciprocity with the country in
which the person resides.All countries. Indeterminate. Maintenance of reciprocity as the
basis for the tax reciprocity
exemption.TN/S/O/CAN
Page 137Sector or sub-sector Description of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended duration Condi tions creating the
need for the exemption
Air Transport
- aircraft repair and 
maintenance services provided by service suppliers located outside of 
CanadaPreferential treatment is
extended to the supply of repair
and maintenance services as
defined in Article I 2. b)(consumption abroad) by someforeign repair and maintenanceservice suppliers.All countries. Indeterminate. Air safety standards procedures.
Air Transport
- the selling and 
marketing of air transport servicesBilateral air services
agreements contain provisions
that place limitations on theadvertising, selling ormarketing of specified airtransport services.All countries. Indeterminate. Bilateral air agreements.
Services incidental to
agriculture
- temporary  entry of 
natural persons 
supplying servicesTemporary entry of agricultural
workers from countries withwhich Canada has signed amemorandum of understandingis subject to an accelerated
process for labour certification.Anguilla
Antigua and BarbudaBarbadosDominicaGrenada
Jamaica
MexicoMontserratSt. Kitts-NevisSt. LuciaSt. Vincent
Trinidad and
TobagoIndeterminate. Seasonal shortages of experienced
farm workers and requirement forguaranteed return passage.TN/S/O/CAN
Page 138
Sector or sub-sector Description of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended duration Condi tions creating the
need for the exemption
All sectors Canada accepts compulsory
arbitration of investor/stateinvestment disputes brought by
or in respect of service
suppliers of countries withwhich Canada may haveagreements providing for such aprocedure.All countries. Indeterminate. Promotion and protection of foreign
investment.
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