WT/REG395/1 /Add.2  
1 April 2021 
(21-2763) Page: 1/22 
Committee on Regional Trade Agreements    
 
 
APPENDIX  2 CANADA  
  WT/REG395/1 /Add.2 • Canada  
 
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 Table o f Contents  
 
Page 
 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 3 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 3 
1.2   Trade in services  ................................ ................................ ................................ .........  5 
2   LIBERA LIZATION OF TRADE IN GOODS  ................................ ................................ ....... 5 
2.1   Import duties and charges and quantitative restrictions  ................................ ..........  5 
2.2   Liberalization schedule  ................................ ................................ ................................ . 5 
2.3   Tariff rate quotas  ................................ ................................ ................................ .........  8 
2.4   Export duties and quantitative restrictions on exports  ................................ ......................  8 
3   LIBERALIZATION OF TRADE IN SERVICES ................................ ................................ ... 8 
3.1   Horizontal commitments  ................................ ................................ ...............................  9 
3.2   Sector -specific commitments  ................................ ................................ ....................... 10 
3.2.1    Business services  ................................ ................................ ................................ .....12 
3.2.2    Communication services  ................................ ................................ ........................... 13 
3.2.3    Construction and related engineering services  ................................ ............................. 13 
3.2.4    Distribution services  ................................ ................................ ................................ .14 
3.2.5    Educational services  ................................ ................................ ................................ .14 
3.2.6    Environmental services  ................................ ................................ ............................. 14 
3.2.7    Financial services  ................................ ................................ ................................ .....14 
3.2.8    Health  related and social services  ................................ ................................ .............. 14 
3.2.9    Tourism and travel related services  ................................ ................................ ............ 14 
3.2.10    Recreational, cultural and sporting services  ................................ ............................... 15 
3.2.11    Transport services  ................................ ................................ ................................ ..15 
ANNEX 1 ................................ ................................ ................................ ........................  16 
ANNEX 2  ................................ ................................ ................................ ........................  20 
 
 
 
 WT/REG395/1 /Add.2 • Canada  
 
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  1  TRADE ENVIRONMENT  
1.1  Merchandise trade  
1.1.  Chart 1.1 shows the shares of Canada 's trade with  the Parties and the other CPTPP Signatories 
(top panel). It also shows Canada's share of trade with the CPTPP Signatories with and without 
overlapping RTAs (bottom panel) . 
1.2.  Canada's imports from the Parties correspond ed to 11 % of its global imports while exports to 
the Parties were 4.5 % of total exports . Its trade with CPTPP Signatories (the Parties as well as those 
for which the Agreement is not yet in force) was slightly higher, correspond ing to 12% of its total 
imports and 5% of its total exports. Moreover, Canada 's imports from CPTPP signatories with 
overlapping RTAs amounted to 7% of its total imports while exports to CPTPP signatories with 
overlapping RTAs corresponded to 2% of its total exports.  
Chart 1.1 Canada:  Shares of trade with Parties and Signatories , average 2016 -2018  
 
Source:  UNSD, Comtrade database . 
1.3.  Chart 1.2 shows the evolution over time of Canada 's bilateral imports and exports with the 
other Parties. The Parties  for which the Agreement  is in force are shown individually while those for 
which it is not yet in force are  shown  together. Trade with the Parties tended to increase over the 
first part o f the period considered. After a drop in 2008, trade recovered and has plateaued. Among 
the Parties, Mexico was the largest origin of Canada's imports while Japan was the largest destination 
for its exports. Among the CPTPP Signatories for which the Agreem ent is not yet in force, Malaysia 
was the largest source of imports and Chile was the largest destination for exports.  
Imports from CPTPP and rest of the world Exports to CPTPP and rest of the 
world
Imports from Signatories with overlapping 
RTAsExports to Signatories with 
overlapping RTAs
WT/REG395/1 /Add.2 • Canada  
 
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  Chart 1.2 Canada: Merchandise trade  with individual Parties, 2000 -2018  
 
Source:   UNSD, Comtrade database.  
1.4.  Chart 1.3 shows the decomposit ion of Canada's imports (left panel) and exports (right panel) 
of Canada by HS section and partner  during 2016 -2018. For the three largest HS sections, 
represented by a colour, the chart also shows the origin or the destination of the goods. All other 
HS sections are aggregated in the grey category labelled as "Others"  (in grey) . CPTPP Signatories 
are identified individually while trade with other partners is aggregated under rest of the World label 
(ROW). If the label of a partner cannot be clearly seen, i t is an indication that trade does not 
represent a significant share.  
1.5.  Canada's largest imports were vehicles (HS Section 16) and optical materials  (HS Section 17),  
for which Mexico was the largest source among  the Parties , and plastics  (HS Section 7),  mainly 
imported from Australia. Its largest exports were minerals  (HS Section 5),  mainly to Japan, and 
optical materials and vehicles, mainly to Mexico.  
Chart 1.3 Canada: Product composition of merchandise trade  by HS Section , annual 
average ( 2016 -2018 ) 
 
Source:  UNSD, Comtrade database.  
0102030405060
2000 2006 2012 2018Imports 
(USD Billion)
0102030405060
2000 2006 2012 2018Exports
(USD Billion)
WT/REG395/1 /Add.2 • Canada  
 
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  1.2  Trade in services  
1.6.  The services category composition of trade in commercial services  with the world  is shown in  
Chart 1.4. The three largest services categories are highlighted for imports and exports while  trade 
in all other categories has been aggregated.  Travel  services were the largest imported commercial 
services followed by transport and other business services. Other business services were the largest 
exported commercial services followed by travel an d transport services. No data are available on 
bilateral trade in services and investment.  
Chart 1.4 Canada: Services category composition of commercial services trade, 2015 -2017  
 
Note:   Exchange rates used to convert CAD to USD: 2015 -2017 (1.3).  
Source:  Data provided by the Canadian authorities.  
2  LIBERALIZATION OF TRADE IN GOODS  
2.1  Import duties and charges and quantitative restrictions   
2.1.  Canada  has been granted a few exceptions to the general prohibition o n quantitative 
restrictions  on imports in Annex 2-A; see Section 3.1.1 of the general Factual Presentation.  
2.2  Liberalization schedule  
2.2.  In 2018, Canada's applied MFN tariff comprised 7,301 lines at the eight -digit level,  of which 
252 lines were non -ad valorem  (specific, compound or mixed).  
2.3.  Canada has a comm on liberalization schedule for all the Parties. Canada and Viet Nam apply 
the catch -up mechanism between themselves.1  
2.4.  Table 2.1 shows tariff and trade liberalization by Canada under the Agreement . Prior to its 
entry into force, 72.3% of Canada's tariff l ines w as duty-free, accounting for average imports during 
2015-2017 from the Parties  ranging from 54.2% in the case of Viet Nam to 95.3% in the case of 
Singapore. Following the Agreement's  entry into force, Canada liberalized an additional 1,587 lines 
representing 21.7% of its tariff, corresponding to between 4.4%  (Singapore) and 31.2% 
(New Zealand) of its imports from the other Parties . Following the end of the transition period in 
2029, 97 lines will remain dutiable, accounting for 0.3% of imports from New Zealand and a 
negligible amount of imports from other Parties . 
 
1 Canada selected to "catch -up" tariff elimination commitments vis-à-vis Viet Nam. As a result, Viet Nam 
made two tariff cuts with respect to Canadian imports on 14 January 2019, and Canada similarly made two 
tariff cuts vis -à-vis imports from Viet Nam. See https://www.international.gc.ca/trade -commerce/trade -
agreements -accord s-commerciaux/agr -acc/cptpp -ptpgp/tariff -elimination -droits_de_douane.aspx?lang=eng .  
Transport Travel Others0102030405060
2015 2016 2017Imports from world
(USD Billion)
0102030405060
2015 2016 2017Exports to world
(USD Billion)WT/REG395/1 /Add.2 • Canada  
 
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  Table 2.1 Canada: Tariff elimination commitments under the CPTPP  and corresponding 
average trade  
Duty 
phase -out 
period  Numbe r 
of lines  % of total 
lines in 
CAN's 
tariff 
schedule  Canada's Imports from CPTPP parties (2015 - 2017)  
(USD million)  
AUS  JPN MEX 
Value  % Value  % Value  % 
2018 
(MFN)  5,277  72.3 1,078.2  84.0 7,715.4  62.7 13,779.2  55.4 
2018 1,587  21.7 194.9  15.2 1,438.4  11.7 4,705.2  18.9 
2021 111 1.5 1.2 0.1 286.3  2.3 270.4  1.1 
2022 15 0.2 0.1 0.0 2,818.7  22.9 2,863.2  11.5 
2023 79 1.1 6.5 0.5 4.7 0.0 643.5  2.6 
2024 1 0.0 0.1 0.0 0.0 0.0 0.1 0.0 
2028 126 1.7 1.6 0.1 50.3 0.4 2,605.0  10.5 
2029 8 0.1 0.3 0.0 0.2 0.0 9.7 0.0 
Remain 
dutiable  97 1.3 0.0 0.0 0.7 0.0 0.0 0.0 
TOTAL  7,301  100.0  1,282.9  100.0  12,314.7  100.0  24,876.3  100.0  
Phase -
out 
period  Number
of lines  % of total 
lines  NZL SGP VNM 
Value  % Value  % Value  % 
2018 
(MFN)  5,277  72.3 259.8  67.2 685.4  95.3 1,960.2  54.2 
2018 1,587  21.7 120.6  31.2 31.6 4.4 978.2  27.0 
2021 111 1.5 0.2 0.1 0.6 0.1 476.2  13.2 
2022 15 0.2 0.0 0.0 - - - - 
2023 79 1.1 4.3 1.1 0.3 0.0 48.1 1.3 
2024 1 0.0 0.0 0.0 - - 12.9 0.4 
2028 126 1.7 0.3 0.1 1.5 0.2 33.8 0.9 
2029 8 0.1 0.0 0.0 0.0 0.0 108.2  3.0 
Remain 
dutiable  97 1.3 1.1 0.3 - - 0.0 0.0 
TOTAL  7,301  100.0  386.3  100.0  719.5  100.0  3,617.5  100.0  
Note:  Tariff lines subject to in -quota rates  (both MFN and under the Agreement)  are excluded from the 
computation . For the calculation of averages, specific rates are excluded and the ad valorem  parts of 
alternate rates are included .  
 Based on the HS 2017 nomenclature.  
Source :  WTO estimates based on data provided by Canada .  
2.5.  Table 2.2 shows Canada's tariff liberalization by HS section. The last instalment for the 
liberalization of agricultural products under HS Sections I -IV will take place in 2028; for industrial 
products the corresponding year will be 2029. The 97 remaining dutiable lines are those products 
for which there are TRQs but which remain dutiable for out -of-quota imports (see next Section). The 
average final MFN and preferential tariff for products remaining dutiable in Sections I and IV, 
respectively are 228% and 228.9%. I t can be seen from Chart 2.1 that the preferential and MFN 
average tariffs for lines remaining dutiable are the same for  all products, reflecting the fact that out -
of-quota rates are the MFN applied tariff. The highest average applied MFN and preferential tariffs 
of over 250% are found in HS Chapters 18, 19 and 22.  
Table 2.2 Canada: Tariff elimination under the CPTPP, by HS Section  
HS 
Section  MFN 
average 
% Total 
Number
of lines  Duty -free 
lines 
under the  
MFN 2018  Number of duty -free lines under the 
CPTPP  Number 
of. 
lines 
remain -
ning 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2018  
2021  
2022  
2023  
2024  
2028  
2029  
I 34.4 451 308 58   9  8  68 228.0  
II 3.1 443 331 95   1  16    
III 7.0 61 33 26   2      
IV 16.3 541 193 232   11  78  27 228.9  
V 0.4 158 150 8         
VI 1.2 935 807 126       2 * WT/REG395/1 /Add.2 • Canada  
 
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  HS 
Section  MFN 
average 
% Total 
Number
of lines  Duty -free 
lines 
under the  
MFN 2018  Number of duty -free lines under the 
CPTPP  Number 
of. 
lines 
remain -
ning 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2018  
2021  
2022  
2023  
2024  
2028  
2029  
VII 1.7 262 200 56 4  2      
VIII 3.1 98 67 31         
IX 2.0 157 102 55         
X 0.0 141 141          
XI 4.9 1,198  832 230 107  29      
XII 9.9 103 34 57    1 3 8   
XIII 2.4 176 109 67         
XIV 1.7 60 45 15         
XV 1.3 669 534 135         
XVI 0.6 1,056  956 100         
XVII 5.3 258 109 98  15 15  21    
XVIII 1.6 290 213 77         
XIX 3.8 29 7 22         
XX 4.5 206 99 97   10      
XXI 1.4 9 7 2         
Total  5.4 7,301  5,277  1,587  111 15 79 1 126 8 97 228.3  
* Dutiable tariff lines are subject to specific duties.  
Note:  Tariff lines subject to in -quota rates  (both MFN and under CPTPP)  are excluded from the computation . 
For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate rates 
are included .  
 Based on HS 20 17 nomenclature.  
Source:  WTO estimates based on data provided by Canada . 
Chart 2.1 Canada : Average of dutiable rates , by HS Chapter  
 
* Tariff lines subject to specific duties only.  
Note:  Tariff lines subject to in -quota rates  (both MFN and under CPTPP)  are excluded from the 
comp utation . For the calculation of averages, specific rates are excluded and the ad valorem  parts of 
alternate rates are included . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Canada.  
0%50%100%150%200%250%300%
01 02 04 16 18 19 21 22 23 35Average Duty Rate 
HS Chapters Preferential MFN
*WT/REG395/1 /Add.2 • Canada  
 
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  2.6.  Between Canad a and Japan, a reciproc al, "upon request" rendez -vous clause providing for 
consultations on Japan's commitments in its Tariff Schedule  apply; see the last paragraph of Section 
3.1.2 of the Factual Presentation for further details.  
2.3  Tariff rate quotas  
2.7.  Canada has granted 20 CPTPP -wide TRQs  covering certain dairy products2; broiler hatching 
eggs and chicks ; chicken ; turkey; and eggs.  
2.8.  Terms and conditions applying to TRQs are found in Canada's Annex 2 -D, under Appendix A  to 
the Agreement . The quota quantities are progressivel y increased, in -quota rates are duty -free and 
the out -of-quota rates are the MFN applied rates, except for whey powder and s ubstitutes for butter 
(other dairy, HS 1517.90.22). For these two products, TRQs are applied only during the progressive 
reduction o f the out -of-quota rate (in both cases above 200%), until its full elimination - on 1 January 
2023 for butter substitutes and on 1 January 2028 for whey powder.  
2.9.  Canada has agreed in a side letter with Australia to accelerate the elimination of the WTO out -
of-quota tariff for beef and veal from Australia from year 11 to year six  (i.e. 2023) , thus aligning it 
with the calendar applied to all other Parties.  
2.10.   Annex  2 to this country Appendix  presents detailed information on the TRQs.  
2.4  Export duties and quantitati ve restrictions on exports  
2.11.   Canada  does not apply export duties.  
2.12.   Canada  has been granted a few exceptions to the general prohibition o n quantitative 
restrictions  on exports in Annex 2 -A; see Section 3. 3 of the Factual Presentation.  
3  LIBERALIZATION OF TRADE I N SERVICES  
3.1.  Under the Agreement, Canada made commitments in almost all services identified in the WTO 
Services Sector al Classification3, except for health related and social services and certain 
communication services (i.e. postal and audio -visual services) which remain unbound. Commitments 
were in general broader than under the GATS despite some reservations.  
3.2.  Canada listed 53 reservations for existing and future non -conforming measures at the fe deral 
level: ten reservations apply horizontally,  43 are sector -specific  and two are non -sector specific.4 
The latter apply to aboriginal and minority affairs , and allow  Canada to adopt or maintain measure s 
according rights or preferences to disadvantage d minorities , as well as measures denying foreign 
investors and their investments, or foreign service providers, any rights or preferences provided to 
aboriginal peoples.   
3.3.  Of the sector -specific reservations, two are multi -sector in that they  apply to more than one 
sector : one refers to social services and the other to cultural industries. Under the former, Canada 
can adopt or maintain any non-conforming measure with respect to cross -border trade and 
investment in social services, including correctional serv ices, income security or insurance, social 
security or insurance, social welfare, public education, public training, health and childcare. A similar 
reservation was also included by Australia, Japan, Mexico and New Zealand.  
 
2 The dairy products are m ilk, cream , skim milk powders , milk powders , cream powders , concentrated 
milk, yogurt and buttermilk , powdered buttermilk , whey powder , products  consisting of natural milk 
constituents , butter , industrial cheese , mozzarella and prepared cheese , cheeses of all types , ice cream and 
mixes , and other dairy  products.  
3 The WTO Services Sector al Classification (WTO document MTN.GNS/W/120) is based on th e UN 
Central Product Classification (CPC), and comprises 11 sectors and 55 subsectors. In addition to these 11 
sectors, the classification includes a twelfth category named "Other services not included elsewhere", which for 
the purpose of this exercise has  not been included, and it is therefore not shown in Table 3.1.  
4 Canada lists 35 sector -specific reservations, including two multi -sector reservations and ten 
reservations i n financial services (Annex III).  WT/REG395/1 /Add.2 • Canada  
 
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  3.4.  Under the reservation on cultur al industries, Canada reserves the right to adopt or maintain 
any non-conforming measure with respect to cross -border trade and investment in cultural 
industries,  which include audiovisual, distribution, news agency and cultural services, as well as 
certai n subsectors in the category "other business services" such as printing and publishing.5 The 
inclusion of this reservation in the Agreement  shows a change in the implementation of Canada's 
approach toward cultural industries  in its RTAs .6 In past agreeme nts (e.g. Canada -Israel, Canada -
Korea, Rep., and Canada -Colombia), Canada  included a broad exception on cultural industries 
applying across the entire agreement, while under the Agreement it has a combination of chapter  
carve -outs, and reservations  for non-conforming measures . These reservations  apply to obligations 
in chapters 2 (Annex 2 -A), 9 (Annex II) , 10 (Annex II) , 14 (Annex II) , 15 (Annex 15 -A) and 17  
(Annex IV)  for cultural industries , while carve -outs are included in chapters 13  (Article 13.2)  and 14  
(Article 14.4) . Canada noted that the definition of cultural industries used is identical across all  its 
RTAs, regardless of the approach taken.  
3.1  Horizontal commitments  
3.5.  Canada listed ten horizontal reservations  covering existing and f uture non-conforming 
measures , some of which mirror those under its GATS schedule.7 The six reservations on existing 
non-conforming measures mainly refer to  investment measure s applied under the Investment 
Canada Act ; the Canada Business Corporations Act , the Canada Cooperatives Act  and the Citizenship 
Act. These measures include a review /approval  mechanism for investments  (direct and indirect 
acquisitions) by foreigners , as well as nationality restrictions on the ownership o f land in the Province 
of Alberta  and the shares of corporations and cooperatives. A similar approval  mechanism for foreign 
investment  is also listed in the GATS except that it only applies to direct acquisition. Under the 
Agreement Canada also restricts equity particip ation by non -residents in selected Canadian 
corporations8, and imposes residency  requirements  on the holders of import and export permits and 
transit authorization certificates. Moreover, Canada reserves the right to maintain all existing non -
conforming m easures in its provinces and territories.9 
3.6.  Under the four reservations on future measures Canada reserves the right to adopt or maintain 
any measure relating to residency requirements for ownership of oceanfront land; and the sale or 
disposal of equity in terests or assets in government enterprises (like in the GATS). It also reserves 
the right to adopt or maintain any measure that is not inconsistent with its market access obligations 
under GATS Article XVI and its GATS schedule of commitments. A schedule of its commitments is 
included in Appendix II to Annex II.10 Finally, Canada  reserves the right to adopt or maintain any 
measure that grant s differential  treatment to countries  under any  bilateral or multilateral  agreement  
in force or signed prior to the Agreement's entry into forc e, as well as a greement s in force or signed 
after the Agreement's entry into force  involving aviation, fisheries or maritime matters including 
salvage.  Other CPTPP Parties also list these two reservations in their annexes.11 
3.7.  In addition to the limitations on disposal of government assets, and approval requirements for 
direct acquisitions of Canadian businesses, Canada lists in its GATS schedule restrictions at the 
 
5 Canada defines "cultural industries" as persons engaged in (a) the publication, distribution, or sale of 
books, magazines, periodicals or newspapers in print or machine readable form but not including the sole 
activity of printing or typesetting any of th e 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 r eadable form; or (e) radio  communications in 
which the transmissions are intended for direct reception by the general public, and all radio, television and 
cable broadcasting undertakings and all satellite programming and broadcast network services.  
6 In this regard, the authorities indicated that this change in the approach toward cultural industries  in 
its RTAs  does not affect Canada 's GATS services commitments.  
7 Regarding MFN exemptions under the GATS, C anada  included in its list of exemptions  the follo wing 
sectors: business (i.e. fishing, agriculture), communications  (i.e. audiovisual), transport (i.e. air and maritime  
transport) and financial services (i.e. insurance  and insurance related services  and banking and other financial 
services) .  
8 The Canad ian corporations  listed are Air Canada, Cameco limited, Nordion international INC, 
Theratronics International limited, and Canadian Arsenals Limited .  
9 For the purposes of transparency, Canada sets out an illustrative, non -binding list of NCMs maintained 
at the regional level of government in Appendix I -A of Annex I of the Agreement that is drawn from Canada's 
GATS May 2005 revised conditional offer on services (TN/S/O/CAN/Rev.1).  
10 These updates relate for the most part to the removal of restrictions at t he provincial level.  
11 All the Parties listed these two reservations, except for Japan and Singapore that did not list the 
reservation on market access.  WT/REG395/1 /Add.2 • Canada  
 
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  federal level on tax measures on scientific research and experi mental development services; federal 
and sub -central tax measures; measures conferring a tax exemption or reductions; approvals for 
the acquisition of businesses related to Canada's industries; subsidies related to research and 
development; supply of socia l services; incorporation requirements of federal corporations; and 
agreements between Canada and aboriginal persons. The GATS limitations on social services and 
aboriginal affairs are similar to those listed under the Agreement.  
3.2  Sector -specific commitment s 
3.8.  Under the Agreement Canada  expands its  GATS sector al commitments. It made  some 
commitments in two additional sectors: education12 and recreationa l, cultural and sporting services , 
bringing the total number of scheduled sectors under the Agreement to ten  compare d to eight under 
the GATS  (Table 3.1) .13 It makes, like in the GATS, full commitments in environmental services and 
broadens its GATS commitments in the remaining sectors while maintaining some reservations .  
3.9.  At the sub -sector level, Canada added 18 new subsectors to its list of commitments under the 
Agreement and made broader commitments in 11 subsectors. In 26 subsectors commitments under 
the Agreement and the GATS are the same.   
3.10.   Table 3.1 compares  Canada's sectoral commitments under the Agreement and its GATS 
schedule for modes 1 -3. The comparison follows the WTO Services Sectoral Classification, and is 
based on Canada's sectoral commitments at the federal level , except  when limitations  at the region al 
level were scheduled under the GATS . In this case,  any related improvement  is indicated . Under the 
Agreement, limitations at the region al level are not listed (only an illustrative list has been included ) 
but can be maintained in accordance with the reservation taken by Canada regarding non-
conforming measures applied by  provinces and territories .14  
Table 3.1 Canada 's sector -specific commitments  (modes 1 -3 only) under  the GATS and 
the Agreement   
Sectors (CPC Classification) – Canada  
RTA as compared  
to the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered in 
order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex II)  
1. Business services       
A. Professional  Services  Broader  Partialb Partialc 9, 10, 23  6, 15 
B. Computer  and Related  Services  Same  Full Full - - 
C. Research  and Development  Services  Broader  Partial Partial  - 15 
D. Real  Estate  Services  Broader  Partialb Partialc 23 - 
E. Rental/Leasing  Services  without  Operators  Same  Partial  Partial  - 14 
F. Other  Business  Services  Broader  Partialb Partialc 7, 8, 11, 12, 
13, 14, 23  3, 14,15  
2. Communication services       
A. Postal  services  New None Partial  - 15 
B. Courier  services  Broader  Partialb Fulld - 15 
C. Telecommunication  services  Broader  Partialb Partialc 25 - 
D. Audiovisual  services  Same  None None - 14, 15  
E. Other  New None Partial  - 15 
 
12 Canada's commitments in education apply only to private education at the federal level. Canada noted 
that sub -central measures are grandfathered under the Agreement.  
13 Sectors listed in Canada's GATS schedule: a) business services, b) communication services, c) 
construction and related engineering services, d) distribution services, e) environmental serv ices, f) financial 
services, g) tourism and travel related services, and h) transport services.  
14 This reservation (n°23) applies horizontally, that is to all sectors, but for clarity purposes it is 
explicitly shown in Table 3.1 only when limitations  at the regional level have been scheduled by Canada under 
the GATS .  WT/REG395/1 /Add.2 • Canada  
 
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  Sectors (CPC Classification) – Canada  
RTA as compared  
to the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered in 
order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex II)  
3. Construction and related engineering 
services       
A. General  construction  work for buildings  Same  Partialb Partial  23 - 
B. General  construction  work for civil engineering  Broader  Partialb Partiald 23 15 
C. Installation  and assembly  work  Same  Full Full - - 
D. Building  completion  and finishing  work  Same Full Full - - 
E. Other  Same  Full  Full  - - 
4. Distribution services       
A. Commission  agents'  services  Same Partial  Partial  - 15 
B. Wholesale  trade services  Same Partialb Partialc 23 14, 15  
C. Retailing  services   Same  Partialb Partial 7, 23 14, 15 
D. Franchising   Same  Partialb Partial  23 15 
E. Other  Same  Partialb Partial  23 - 
5. Educational services       
A. Primary education services  New None Partial  - 6, 15 
B. Secondary education services  New None Partial  - 6, 15 
C. Higher education services  New None Partial  - 6, 15 
D. Adult education  New None Partial  - 6, 15 
E. Other education services  New None Partial  - 6, 15 
6. Environnemental services       
A. Sewage services  Same  Full Full - - 
B. Refuse disposal services  Same  Full Full - - 
C. Sanitation and similar services  Same  Full Full - - 
D. Other  Same  Full Full - - 
7. Financial services       
A. All insurance  and insurance -related  services  Broader  Partialb Partial  A1, A4, A5, 
A8 B1, B2  
B. Banking  and other financial  services  Broader  Partialb Partial  A1, A2, A3, 
A4, A5, A6, 
A7, A8 4, B1, B2  
C. Other  New None Partiale A4, A8, 
Annex 11 -A B1, Annex 
11-A 
8. Health related and social services       
A. Hospital services  Same None None - 6, 15 
B. Other Human Health Services  Same None None - 6, 15 
C. Social Services  Same None None - 6, 15 
D. Other  Same None None - 6, 15 
9. Tourism and travel related services       
A. Hotels  and restaurants (incl. catering)  Same  Partialb Partial  23 - 
B. Travel  agencies  and tour operators'  services  Same Partialb Partial  23 - 
C. Tourist  guides  services  New None Partial  23 15 
D. Other  New None Partial  - 15 
10. Recreational and cultural and sporting 
services       
A. Entertainment  services  New None Partial  - 15 
B. News agency services  Same None None - 14, 15  
C. Libraries, archives, museums and other 
cultural services  New None Partial  - 14, 15  
D. Sporting and other recreational services  New None Partial  - 15 
E. Other  New None Partial  - 15 
11. Transport services       
A. Maritime Transport Services  Similar  Partialf Partial  18, 19, 20, 
21, 22  9, 10, 12, 
13, 15 WT/REG395/1 /Add.2 • Canada  
 
- 12 - 
 
  Sectors (CPC Classification) – Canada  
RTA as compared  
to the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered in 
order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex II)  
B. Internal Waterways Transport services   New None Partial  18, 19, 20, 
22 9, 10, 12, 
13, 15 
C. Air  Transport  Services  Similar  Partial  Partial  15, 16, 24  7, 8, 17, 18 , 
15 
D. Space  Transport services  New None Partial  - 15 
E. Rail  Transport  Services  Broader  Partialb Partialc 23 15 
F. Road  Transport  Services  Broader  Partialb Partialc 17, 23  15 
G. Pipeline  Transport services  New None Partial  - 15 
H. Services  auxiliary  to all modes  of transport  Similar  Partial  Partial  6 - 
I. Other  Transport  Services  New None Partial  - 15 
a Except for reservations in financial services, which are listed in Annex III.  
b Canada has listed  limitations at the region al level for this sub -sector under the GATS . 
c Canada removed some of its region al limitations on market access listed under the GATS in 
accordance with its horizontal reservation on market access (Reservation no.15 of Annex II and 
Appendix I of Annex II) . Under this reservation, Canada reserves the right to adopt or maintain 
measures that are not in consistent with its GATS commitme nts on market access and its 
improvements under the Agreement. Canada's commitments under the GATS are used to guarantee 
a minimum level of commitments when introducing a new measure affecting market access.  
d  Canada removed all region al limitations on market access listed under the GATS for this subsector in 
accordance with its horizontal reservation on market access (Reservation no.15 of Annex II and 
Appendix I of Annex II). No other limitations at the region al level are listed under the GATS.  
e Canada indicated that it does not have commitments on national treatment for mode 1  for "Other 
financial services " since this category is not listed in Annex 11 -A. 
f According to the authorities, Canada's commitments under the GATS shall be considered as partial.  
While under the GATS Canada did not make any  liberalization commitments on market access and 
national treatment with respect to services providers  it made additional commitments  on reasonable 
and non -discriminatory access for certain maritime services.  
- No reservations apply.  
Partial:  Commitments are subject to one or more sector -specific limitation/reservation . 
Full: Commitments are not subject to any sector -specific limitation/reservation.  
Note:  MFN and Horizontal limitations, as well as Mode 4 commitm ents/limitations are not considered.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/ CAN), prepared by the 
Secretariat and Canada's  Schedules annexed to the Agreement.  
3.2.1   Business services  
3.11.   In professional services, Canada expands its GATS commitments by adding dental15 and 
veterinary services , which are unbound under the GATS, and by removing some region al limitations 
on market access for auditing, architectural16, urban planning, engineering, and integrated 
engineering ser vices. The remaining GATS region al limitations in these sectors as well as those in 
accounting services continue to apply and are covered by the Agreement's reservation on existing 
non-conforming measures applied by regional governments. Under this reserva tion, Canada can 
maintain all existing non -conforming measures by all provinces and territories.  Canada also 
broadens the sectoral coverage of taxation and legal services but maintains residency requirements 
for patent and trade -marks agents. Health -relate d services (i.e. m edical services, and services 
provided by mid -wives, nurses, physiotherapists, and para -medical personnel ) maintained for a 
public purpose  remain unbound as they are covered by the multi -sector reservation on social 
services . 
 
15 Canada noted that commitments in dental services cover only private services at the federal level; 
and that sub -central measures are grandfathered under the CPTPP.  
16 In architectural services, Canada also removed the commercial presence requirement applied at the 
federal level.  WT/REG395/1 /Add.2 • Canada  
 
- 13 - 
 
  3.12.   Canada also broade ned its GATS commitments in research and development services  by 
expanding sectoral coverage. In real estate services  which are subject  to reservations only at the 
region al level under the GATS , Canada remov ed a citizenship requirement for appraisers by Quebec  
but maintained the rest  pursuant the Agreement's reservation on existing non -conforming measures 
for provinces and territories.   
3.13.   In other business services, while some improvements were made mainly at the  region al level17 
most of the exclusions and limitations under the GATS continue to apply under the Agreement.18 For 
example, printing and publishing, one of the five activities excluded under the GATS, remains 
unbound as per the reservation on cultural in dustries.19 Services incidental to fishing also continue 
to be unbound since Canada reserves the right to take any non -conforming measure with its national 
treatment and MFN obligations with respect to licences for fishing and fishing related activities. I n 
services incidental to energy distribution, unbound under the GATS, Canada listed various 
reservations affecting investment includ ing nationality, performance, and legal form requirements , 
as well as transfer of technology  conditions. Other reservations also apply to uranium mining, duty -
free shop operators, and examination services relating to the export and import of cultural property.  
Finally, in  computer and related services and rental/leasing services without operators, 
commitments under  the Agreemen t are the same than those under the GATS.  
3.2.2   Communication services  
3.14.    Canada expands its GATS commitments in courier and telecommunications  services . In 
courier services, it broadened sectoral coverage and removed its GATS region al limitations in 
accordance with its horizontal reservation on market access. In telecommunications, it maintains 
one reservation affecting mode 3, which is similar to that u nder the GATS, and limits foreign equity 
participation in facilities -based telecommunications service suppliers and require s inter alia  that 80% 
of the members of their board of directors be Canadians.  
3.15.   Postal services remain  largely unbound as the delivery of letters is subject to a postal 
monopoly by the State and no commitments regarding market access have been made in accordance 
with Canada's horizontal reservation on market access.20 Moreover, paragraph 5 and 6 of Annex 1 0-
B on the Parties' commitments on postal monopolies and express delivery services were suspended  
following the withdrawal of the U.S. from the TPP.  Like in the GATS, Canada made no commitments 
in audiovisual  services  as it reserves the right to adopt or m aintain any measure affecting cultural 
industries.21 
3.2.3   Construction and related engineering services  
3.16.   Under the Agreement, Canada 's commitments in construction and related engineering 
services  are to large extent the same than those  under  its GATS schedule , except for some 
improvements  in the sectoral coverage and at the region al level in general construction work for civil 
engineering .22 Canada did not list any sector -specific reservation at the federal under the Agreement 
 
17 Canada removed some of its market access limitations at the regional level for management 
consulting services, investigation and security se rvices, related scientific and technical consulting services and 
other business services, but other regional limitations, mostly in the form of residency and local requirements, 
are maintained as per the reservation on non -conforming measures in provinces and territories.  
18 Under the GATS, five out of 20 activities are unbound, eight activities are subject partial 
commitments, and seven activities are subject to full commitments.  
19 Under the GATS the following activities are unbound: i) advertising services , ii) services incidental to 
fishing, iii) services incidental to energy distribution, iv) photographic services, and v) printing and publishing 
services.  
20 Under this reservation, Canada can adopt or maintain measures affecting market access provided tha t 
they are not inconsistent with its GATS commitment in market access. Postal services are unbound under the 
GATS.  
21 In addition to its reservation on cultural industries, Canada noted that it signed a series of side letters 
with all other CPTPP Parties  to maintain policy space in the area of culture, including the ability to implement 
discriminatory requirements on service suppliers or investors to make financial contributions for Canadian 
content development; and measures regarding access to on -line forei gn audio -visual content . 
22 Under the Agreement, Canada maintained most of its GATS limitations at the regional level.  It 
maintained the regional limitations in g eneral construction work for buildings  but removed those in g eneral 
construction work for civil  engineering . Despite such improvements, according to the authorities Canada's 
commitments in g eneral construction work for civil engineering  under the Agreement and the GATS are the 
same.  WT/REG395/1 /Add.2 • Canada  
 
- 14 - 
 
  but the sector is subject to regional restrictions under the GATS. Most of these limitations are 
maintained under the Agreement and covered by the reservation under which Canada  may maintain 
any existing non-conforming measure at the provincial and territo rial level.  
3.2.4   Distribution services  
3.17.   In distribution services, Canada's commitments under the Agreement mirror to a large extent 
those under the GATS .23 The distribution and sale of other non -food goods such as audio and video 
recordings, books, magazines, pe riodicals, or newspapers continue to be unbound pursuant Canada's 
reservation on cultural industries ; and according to the authorities, th is also remains the case for 
food and alcoholic beverages . Canada also did not take any market access commitments in those 
activities for which there are  no such commitments in its GATS schedule  pursuant its reservation on 
market access . In addition to these federal limitations, Canada maintains under the Agreement most 
of the region al limitations listed i n its GATS schedule in accordance with its reservation on non -
conforming measures by regional governments .  
3.2.5   Education al services  
3.18.   In education services, unbound under the GATS, Canada undertook commitments for private 
education but not for public education,  which is covered by a broad reservation on social services. 
This reservation allows Canada to adopt or maintain any non -conforming measure in public education 
and training.   
3.2.6   Environmental services  
3.19.   Like in the GATS, Canada made full commitments in environ mental services.  
3.2.7   Financial services  
3.20.   In banking and other financial services and insurance services Canada replicates a number of 
the restrictions listed in its GATS schedule . It maintains for example nationality restrictions for the 
directors of the subsid iary of a foreign institution and requires foreign banks to establish (upon 
authorization) a subsidiary or branch in its territory depending on the services they wish to offer. In 
addition, Canada reserves the right to adopt or maintain any measure on mark et access at the 
region al level for financial institutions provided it is not inconsistent with its obligations under GATS 
Article XVI, as well as to maintain all existing non -conforming measures applied by its provinces and 
territories in financial servic es. 
3.2.8   Health related and social services  
3.21.   Like under the GATS, no commitments were made in health related and social services under 
the Agreement. These services are covered by a broad reservation on social services which allows 
Canada to adopt or maintain an y non -conforming measure with respect to cross -border trade and 
investment in various sectors, including health and childcare services, social welfare, social security, 
and correctional services.  
3.2.9   Tourism and travel related services  
3.22.   In tourism and travel r elated services, Canada made some commitments in tourism guides 
services and other tourism and travel related services, that are excluded from its GATS 
commitments.24 For the remaining subsectors in this area (i.e. hotels and restaurants, and travel 
agencies and tour operator services) its commitments are the same under the GATS and the 
Agreement. These subsectors are not subject to any reservation/limitation under the Agreemen t or 
the GATS at the federal level, but some reservations at the provincial level are scheduled under the 
 
23 Commitments in franchising and other distribution services are t he same in both the Agreement and 
the GATS; and according to the authorities this is also the case for commission agents' services, wholesale 
trade, and retailing services as the sectoral coverage remains unchanged for food and non -food products.  
24 In these two subsectors, Canada did not ma ke any commitment on market access pursuant its 
reservation on market access.   WT/REG395/1 /Add.2 • Canada  
 
- 15 - 
 
  GATS, and therefore covered by the reservation on non -conforming measures at the regional level 
under the Agreement. Commitments in these two sub -sectors are therefore considered to be partial.  
3.2.10   Recreational, cultural and sporting services  
3.23.   In recreational, cultural and sporting services, which are unbound under the GATS, Canada 
expanded its  GATS commitments  in almost all subsectors  while reserving  the ri ght to adopt or 
maintain any measure  affecting cultural industries , or that is not inconsistent with its market access 
obligations under GATS Article XVI and its GATS schedule.  News agency services remain unbound.  
3.2.11   Transport services  
3.24.   In transport services C anada expands its GATS commitments by removing some of its regional 
limitations affecting market access in railway and road transport services and making some 
commitments in space, pipeline,  and internal waterways transport services , all unbound under the 
GATS. Reservations were taken in all subsectors principally in water transport and air transport 
services. For instance, in water transportation  services,  Canada scheduled nationality,  and local 
presence requirements for  ship registration, and local presen ce requirements for shipping 
conferences.25 It also applies nationality /residency and certification requirements for ship crew s and 
pilots. In addition, Canada reserves the right to adopt or maintain any measure relating to the 
investment in , or provision of marine cabotage services . 
3.25.   In air transport services Canada imposes ownership and control requirements for the provision 
of commercial air transport services. However, the authorities indicated that these requirements 
were autonomously ease d with the passage of the Transportation Modernization Act  in May 2018. 
Canada requires  authorization  to supply specialty air transport services  and reserves t he supply of 
repair and maintenance services to  approved maintenance organisations and aircraft m aintenance 
engineers located in its territory . Canada reserves the right to adopt or maintain a ny measure 
relating to the selling and marketing of air transport services and to selectively negotiate agreements 
with other States. It also reserves the right to adopt or maintain any measure relating to the 
investment and cross -border supply of ground handling services and airport operation services.  
3.26.    In railway and road transport services Canada remove s some of the provinci al limitations on 
market access  listed under the GATS while maintaining some the others in accordance with its 
reservation on existing non -conforming measures at the regional level . In road transport, it also 
continues to reserve the supply of truck or bus services between two poi nts in Canada for Canadians 
using Canadian registered vehicles.  
3.27.   Finally, i n services auxiliary to all modes of transport, customs brokerage service s are 
reserved for Canadian nationals and corporations/partnerships. Directors and partners of these 
entities  are also subject to nationality requirements. These restrictions are similar to those listed in 
Canada's GATS schedule .26  
 
25 A shipping conference is an association of ocean carriers that has the purpose or effect of regulating 
rates and conditions for goods transp ortation by those carriers.  
26 One main difference is that under the GATS, a licensed customs broker must be a permanent resident 
and not necessarily a Canadian national.  WT/REG395/1 /Add.2 • Canada  
 
- 16 - 
 
  ANNEX 1 
1. Table A1. 1 shows tariff liberalization by Canada under the Agreement  by total, agricultural 
and industrial products. The share of duty -free tariff lines applied on all products rose from 72.3% 
to 94% upon the Agreement 's entry into force and the overall av erage applied tariff fell from 5.4% 
on an MFN basis to 3.3% for imports from the Parties. For agricultural goods, exporters from the 
other Parties faced an average tariff rate of 14.8% instead of the MFN average rate of 17.5%, and 
0.4% instead of 2.4% for industrial goods. The Parties thus benefitted from a relative margin of 
preference of 38.9% overall, 15.4% for agricultural products and 83.3% for industrial products. 
Following ten years of liberalization  in 2027 , the share of duty -free lines for imports is expected to 
rise to 96.8% overall, and 86.8% and 99.4% for agricultural and industrial products. At the end of 
liberalization  in 2029 , the share of duty -free lines for imports from the Parties is expected to increase 
to 98.7% overall, 9 3.6% for agricultural products while all industrial products will be  duty free. 
Table A1. 1 Canada: Indicators of MFN tariff rates and preferential rates for imports from 
CPTPP Parties  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average  
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
MFN 2018 5.4 20.0 72.3 17.5 44.8 57.8 2.4 10.1 76.0 
CPTPP 
Parties  2018 3.3 60.0 94.0 14.8 115.3  85.3 0.4 11.6 96.3 
2019 3.2 58.0 94.0 14.7 114.5  85.3 0.3 8.6 96.3 
2020 3.1 56.0 94.0 14.6 113.7  85.3 0.2 5.6 96.3 
2021 3.0 74.6 95.5 14.5 112.9  85.3 0.1 5.4 98.2 
2022 3.0 77.5 95.7 14.4 112.0  85.3 0.1 4.4 98.4 
2023 2.9 104.8  96.8 14.2 123.7  86.8 0.0 7.6 99.4 
2024 2.9 104.8  96.8 14.2 123.3  86.8 0.0 7.1 99.4 
2025 2.9 104.3  96.8 14.1 122.9  86.8 0.0 6.4 99.4 
2026 2.9 104.2  96.8 14.1 123.1  86.8 0.0 4.7 99.4 
2027 2.8 103.0  96.8 14.0 122.0  86.8 0.0 2.9 99.4 
2028 2.8 210.0  98.6 13.8 228.3  93.6 0.0 4.8 99.8 
2029 2.8 228.3  98.7 13.8 228.3  93.6 0.0 0.0 100.0  
Note:  Tariff lines subject to in -quota rates  (both MFN and under CPTPP)  are excluded from the computation . 
For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate rates 
are included .  
 Based on the HS 2017 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by Canada . 
 
2. Table A1.2 summarizes the market access opportunities in Canada for the other Parties' top 
25 exports during  2015-2017, and the year in which the corresponding tariff lines will become duty 
free under the CPTPP. Some of the top 25 exports of Australia (food preparations) and New Zealand 
(dairy and food preparations) will remain at least partially dutiable in Canada – repres enting 4 and 
23 lines respectively (down from respectively 20 and 40 dutiable lines on an MFN basis). The top 25 
exports of Japan, Mexico, Singapore and Viet Nam will be fully liberalized  (down from 2 4, 33, 10 
and 22 dutiable lines on an MFN basis) , at the  latest by 2029.  
  WT/REG395/1 /Add.2 • Canada  
 
- 17 - 
 
  Table A1. 2 Summary of market access opportunities in Canada for CPTPP parties' top 25 
exports to the world  
Parties' top 25 
export products in 
2015 -17 Access Conditions to Canada's import market  
Exporters  Share in 
global 
exports 
(%) MFN 2018  Number  of duty -free lines 
under CPTPP  
Remain 
dutiable  Average 
MFN 
applied 
rate (%)  Number 
of duty -
free 
lines  Number  
of 
dutiable 
lines  
2018  
2021  
2022  
2023  
2028  
2029  
AUS 72.0 9.3 39 20 9   7   4 
JPN 32.1 3.3 33 24 15  6 2 1  - 
MEX 43.3 3.0 41 33 24  5 1 3  - 
NZL 52.6 77.2 32 40 11   6   23 
SGP 51.0 1.1 33 10 10      - 
VNM 46.5 5.0 26 22 18 1   1 2 - 
Note:  Based on the HS 2017 nomenclature, except for Singapore and Viet Nam's market access conditions, 
for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by CPTPP Parties and Comtrade database.  
 
3. Tables A1. 3(a) and A1.3 (b) show market access conditions for Canada's top 25 exports in the 
other Parties'  markets, which accounted for 42.6% of its global exports in 20 15-2017. These 
products involved between 64 and 288 lines in the other Parties' tariffs ; prior to the CPTPP's entry 
into force, they were all duty -free only in Singapore. At the CPTPP's entry into force all lines became 
free in New Zealand . Upon its full implementation, Australia, Mexico  and Viet Nam  will maintain 
tariffs on  four automotive  products (under respectively four, twelve and 82  tariff lines) , while in 
Japan wheat and meslin (under five tariff lines)  will remain dutiable . The 2018 MFN averag e tariffs 
for these products were 5% in the case of Australia, 31.7% or 35% in the case of Mexico, 10% in 
Japan while in Viet Nam they were between 18.6% and 57.5 %. 
   
  WT/REG395/1/Add.2 • Canada  
 
- 18 - Table A1.3(a) Canada: Market access opportunities under the CPTPP for its top 25 exports to the world  
Canada's 
top export 
products in 
2015 -2017  
Share in global exports (%)  Access conditions in CPTPP Parties' markets  
AUS  JPN MEX 
MFN (2018)  
Duty free 
under 
CPTPP  
Remain dutiable  MFN (2018)  
Duty free 
under 
CPTPP  
Remain dutiable  MFN (2018)  
Duty free under CPTPP  
Remain dutiable  Average MFN rates  
Number 
of tariff 
lines  
Average MFN rates 
Numer of 
tariff lines  
Average MFN 
rates  Number of  
tariff lines  
2018  
2022  
2027  Duty -
free 
Dutiable  
2018  
2020  
Duty -free 
Dutiable  
2018  
2028  
Duty -free 
Dutiable  
270900  11.8 0.0 2     0.0 2     0.0 4           
870340  3.8 5.0  4 3  1 0.0 1     31.7   12 7     5 
870360  3.8 5.0  4 3  1 0.0 1     31.7   12 7     5 
710812  3.1 0.0 1     0.0 1     0.0 1           
870324  1.9 5.0  4 3  1 0.0 1     35.0   2 1     1 
271121  1.8 0.0 2     4.1  1 1   0.0 1           
870323  1.7 5.0  4 3  1 0.0 1     35.0   2 1     1 
271019  1.4 0.0 12     2.2 9 22 22   0.3 10 1 1       
271012  1.1 0.0 5     1.3 5 11 9 2  0.0 11           
120510  1.1 0.0 1     0.0 1     0.0 1           
310420  1.0 0.0 1     0.0 1     0.0 1           
880240  1.0 0.0 1     0.0 1     0.0 1           
100199  1.0 0.0 1     10.0 1 5   5 7.5 1 1     1   
870829  0.9 3.3 1 2 2   0.0 1     0.8 21 4 4       
270112  0.9 0.0 1     0.0 5     0.0 1           
470321  0.9 0.0 1     0.0 1     0.0 2           
760110  0.7 0.0 1     0.0 1     0.0 2           
260300  0.7 0.0 1     0.0 1     0.0 1           
760120  0.7 0.0 1     0.0 1     0.0 2           
840734  0.6 3.3 1 2 1 1  0.0 1     0.0 3           
870899  0.6 3.8 1 3  3  0.0 2     1.3 11 4 4       
271600  0.6 0.0      0.0      0.0 1           
300460  0.5 0.0 1     0.0 1     1.8 36 14 2 1 11   
300490  0.5 0.0 1     0.0 4     1.8 36 14 2 1 11   
480100  0.5 4.0 1 4 4   0.0 3     5.0   1     1   
Total  42.6 1.4 37 27 19 4 4 0.7 46 39 32 2 5 6.1 147 67 29 2 24 12 
Note:  Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by CPTPP Parties and Comtrade  database.   
  WT/REG395/1/Add.2 • Canada  
 
- 19 - Table A1.3(b) Canada: Market access opportunities under the CPTPP for its top 25 exports to the world  
Canada's 
top 
export 
products 
in 2015 -
2017  
Share in global exports (%)  Access conditions in CPTPP Parties' markets  
NZL SGP VNM 
MFN (2018)  
 
Remain dutiable  MFN (2018)  
Duty free CPTPP  
Remain dutiable  MFN (2018)  
Duty free under CPTPP  
Remain dutiable  Average MFN Rates  Number 
of tariff 
lines  
Duty free 
under 
CPTPP, 2018  
Average MFN rates  Number 
of tariff  
lines  
Average MFN Rates  Number of  
tariff lines  Duty -free 
Dutiable  
Duty -free 
Dutiable  
Duty -free 
Dutiable  
2019  
2021  
 
2023  
2025  
2028  
270900  11.8 0.0 1    0.0 3    1.0 2 1 1           
870340  3.8 6.7 4 8 8  0.0 53    18.6 7 32           32 
870360  3.8 6.7 4 8 8  0.0 53    18.6 7 32           32 
710812  3.1 0.0 1    0.0 1    0.0 1               
870324  1.9 6.7 1 2 2  0.0 14    38.1 1 7           7 
271121  1.8 0.0 1    0.0 2    0.0 2               
870323  1.7 6.7 1 2 2  0.0 22    57.5   11           11 
271019  1.4 0.7 23 4 4  0.0 16    5.6   16         16   
271012  1.1 1.5 12 5 5  0.0 14    19.1   14         14   
120510  1.1 0.0 1    0.0 1    5.0   1 1           
310420  1.0 0.0 1    0.0 1    0.0 1               
880240  1.0 0.0 1    0.0 2    0.0 2               
100199  1.0 0.0 1    0.0 3    5.0   3 3           
870829  0.9 5.0 1 3 3  0.0 13    15.4   13         13   
270112  0.9 0.0 1    0.0 2    2.0   2 2           
470321  0.9 0.0 1    0.0 1    0.0 1               
760110  0.7 0.0 2    0.0 1    3.0   1 1           
260300  0.7 0.0 1    0.0 1    0.0 1               
760120 0.7 0.0 2    0.0 1    3.0   1 1           
840734  0.6 2.5 1 1 1  0.0 12    23.2   12       12     
870899  0.6 4.1 3 8 8  0.0 11    15.9   11     3   8   
271600  0.6 0.0     0.0 1    1.0   1 1           
300460  0.5 0.0 1    0.0 29    2.6 13 16 16           
300490  0.5 0.0 3    0.0 29    2.6 13 16 16           
480100  0.5 0.0 2    0.0 2    20.0   2   2         
Total  42.6 1.6 70 41 41 - 0.0 288 - - - 10.3 51 192 42 2 3 12 51 82 
Note:  Based on the HS 2017 nomenclature, except for  Mexico,  Singapore and Viet Nam's market access conditions, for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by CPTPP Parties and Comtrade database.   
  WT/REG395/1/Add.2 • Canada  
 
- 20 - ANNEX  2 
TARIFF RATE QUOTAS  
Table A2.1 Canada - Agreement -wide TRQs (20)a 
Product  Quantity (metric tonnes unless stated) Quota Rate  Remarks  
In-quota  Out-of-quota  
Milk (TRQ -CA1) 
0401.10.20 and 0401.20.20  (Dairy year basis 1 August – 31 July)  
2018: 5,555  
2019: 16,667  
2036: 56,905  Free MFN Up to 85% of TRQ for importation of milk in bulk 
(not for retail sale)  to be processed into dairy 
products to be used as ingredients  for secondary 
manufacturing  
Cream (TRQ -CA2) 
0401.40.20 and 0401.50.20  (Dairy year basis 1 August – 31 July)  
2018: 333  
2019: 515  
2031: 734  Free MFN  
Skim Milk Powders (TRQ -CA3)  
0402.10.20  (Dairy year basis 1 August – 31 July)  
2018: 833  
2019: 2,500  
2036: 11,014  Free MFN  
Milk Powders (TRQ -CA4) 
0402.21.12 and 0402.29.12  (Dairy year basis 1 August – 31 July)  
2018: 667  
2019: 1,010  
2031: 1,138  Free MFN  
Cream Powders (TRQ -CA5) 
0402.21.22 and 0402.29.22  (Dairy year basis 1 August – 31 July)  
2018: 67  
2019: 101  
2031: 114  Free MFN  
Concentrated Milk (TRQ -CA6) 
0402.91.20 and 0402.99.20  2018: 28  
2019: 667  
2036: 2,587  Free MFN Only goods destined for retail sale  
Yogurt and Buttermilk (TRQ -CA7) 
0403.10.20 and 0403.90.92  2018: 83  
2019: 2,000  
2036: 7,762  Free MFN Up to 30% of the TRQ for importation of goods in 
bulk (not for retail sale) for secondary manufacturing  
Powdered Buttermilk (TRQ -CA8) 
0403.90.12  2018: 63  
2019: 765  
2031: 970  Free MFN  
Whey Powder (TRQ -CA9) 
0404.10.22  (Dairy year basis 1 August – 31 July)  
2018: 667  
2019: 2,000  
2028: Unlimited  Free MFN 
reduction ; 
Free on Jan 
2028 Out-of-quota reduced from 208% but not less than 
CAD2.07/kg  to duty -free on 1.1.2028  
Products Consisting of Natural Milk  
Constituents (TRQ -CA10)  
0404.90.20  2018: 56  
2019: 1,333  
2036: 4, 552  Free MFN   
  WT/REG395/1/Add.2 • Canada  
 
- 21 - Product  Quantity (metric tonnes unless stated) Quota Rate  Remarks  
In-quota  Out-of-quota  
Butter (TRQ -CA11)  
0405.10.20, 0405.20.20 and 0405.90.20  
 (Dairy year basis 1 August – 31 July)  
2018: 500  
2019: 1,500  
2036: 5,121  Free MFN Up to 85% of TRQ for importation of goods  in bulk 
(not for retail sale) for secondary manufacturing  
Industrial Cheese  (TRQ-CA12)  
0406.10.20, 0406.20.12, 0406.20.92, 
0406.30.20, 0406.40.20, 0406.90.12, 
0406.90.22, 0406.90.32, 0406.90.42, 
0406.90.52, 0406.90.62, 0406.90.72, 
0406.90.82, 0406.90.92, 0406.90.94, 
0406.90.96 and 0406.90.99  2018: 111  
2019: 2,658  
2036: 9,076  Free MFN Only goods in bulk (not for retail sale) for secondary 
manufacturing  
Mozzarella and Prepared Cheese (TRQ -
CA13)  
0406.20.12, 0406.20.92, 0406.30.20 and 
0406.90.62  2018: 40  
2019: 967  
2036: 3,300  Free MFN  
Cheeses of All Types (TRQ -CA14)  
0406.10.20, 0406.20.12, 0406.20.92, 
0406.30.20, 0406.40.20, 0406.90.12,  
0406.90.22, 0406.90.32, 0406.90.42, 
0406.90.52, 0406.90.62, 0406.90.72, 
0406.90.82, 0406.90.92, 0406.90.94, 
0406.90.96 and 0406.90.99  2018: 50  
2019: 1,208  
2036: 4,126  Free MFN  
Ice Cream and Mixes (TRQ -CA15)  
1806.20.22, 1806.90.12, 1901.90.32, 
1901.90.52, 2105.00.92 and 2202.90.43  2018: 83  
2019: 1,010  
2031: 1, 138  Free MFN  
Other Dairy (TRQ -CA16)  
1517.90.22, 1901.20.12, 1901.20.22, 
1901.90.34, 1901.90.54, 2106.90.32, 
2106.90.34, 2106.90.94 and 2309.90.32  2018: 83  
2019: 1,010 mt  
2031: 1, 138 mt  Free MFN except 
for 
1517.90.22; 
for which the 
MFN is 
reduc ed and is  
free on Jan 
2023  During the tariff phase -out for 1517.90.22, any 
originating imports under this item counts against 
this TRQ.  Once the tariff for this line is eliminated in 
2023 – down from a rate of 218% but not less than 
$2.47/kg  in 2018 - originating imports under this 
item shall no longer be counted against this TRQ.   
Broiler Hatching Eggs and Chicks (TRQ -
CA17)  
0105.11.22 and 0407.11.12  2018: 13,889 dozen eggs equivalent  
2019: 333,333 dozen eggs equivalent  
2036: 1,138,093 dozen eggs equivalent  Free MFN  
Chicken (TRQ -CA18)  
0105.94.92, 0207.11.92, 0207.12.92, 
0207.13.92, 0207.13.93, 0207.14.22, 
0207.14.92, 0207.14.93, 0209.90.20, 
0210.99.12, 0210.99.13, 1601.00.22, 
1602.20.22, 1602.32.13, 1602.32.14, 
1602.32.94 and 1602.32.95  2018: 326 mt eviscerated product basis  
2019: 7,833 mt eviscerated product basis  
2036: 26,745 mt eviscerated pr oduct basis  Free MFN   
  WT/REG395/1/Add.2 • Canada  
 
- 22 - Product  Quantity (metric tonnes unless stated) Quota Rate  Remarks  
In-quota  Out-of-quota  
Turkey (TRQ -CA19)  
0105.99.12, 0207.24.12, 0207.24.92, 
0207.25.12, 0207.25.92, 0207.26.20,  
0207.26.30, 0207.27.12, 0207.27.92, 
0207.27.93, 0209.90.40, 0210.99.15, 
0210.99.16, 1601.00.32, 1602.20.32, 
1602.31.13, 1602.31.14, 1602.31.9 4 and 
1602.31.95  (1 May -30 April)  
2018: 243 mt eviscerated product basis  
2019: 1,167 mt eviscerated product basis  
2036: 3,983 mt eviscerated product basis  Free MFN  
Eggs (TRQ -CA20)  
0407.11.92, 0407.21.20, 0407.90.12, 
0408.11.20, 0408.19.20, 0408.91.20, 
0408.99.20, 2106.90.52, 3502.11.20 and 
3502.19.20  2018: 231,945 dozen eggs equivalent  
2019: 5,566,667 dozen eggs equivalent  
2036: 19,006,158 dozen eggs equivalent  Free MFN Priority for the importation of eggs for  breaking 
purposes for  secondary  manufacturing  
Note:  Quantity on a calendar year basis unless otherwise specified.  
 The final quantity of the TRQ shall remain at that level for any subsequent year, unless otherwise specified.  
 Quota amount of Year 1 is prorated in accordance with entry into force.  
a Details for 2018 in : 
 https://international.gc.ca/trade -commerce/trade -agreements -accords -commerciaux/agr -acc/cptpp -ptpgp/application_period -periode_demande.aspx?lang=eng  
Source : Canada's Annex 2 -D, Appendix A to the CPTPP . 
 
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