ORGANIZACIÓN MUNDIAL  
DEL COMERCIO  S/DCS/W/CAN 
24 de enero de 2003 
 (03-0544) 
Comercio de Servicios Original:   inglés/ 
 francés 
  
 
CANADÁ 
 
Proyecto de Lista refundida de Compromisos Específicos
1 
 
 
 El documento adjunto contiene un proyect o de la Lista refundida de Compromisos 
Específicos de Canadá, en formato Word.  Este documento no sustituye los compromisos 
jurídicamente vinculantes contraídos por Cana dá en su Lista de Compromisos Específicos 
(GATS/SC/16;  PC/SCS/SP/1;  S/L/34;  GATS/SC/16/Suppl.2/Rev.1;  GATS/SC/16/Suppl.3;  GATS/SC/16/Suppl.4/Rev.1). 
 
 Adjunto al proyecto de lista refundida figura un proyecto de la Lista refundida de Exenciones 
del Artículo II (NFM) de Canadá (GATS/EL/16;  GATS/EL/16/Suppl.2) en formato Word.   Los proyectos de la Lista y de la Lista de Exenciones del trato NMF refundidas fueron preparados por la Secretaría, a petición de lo s Miembros, para facilitar el proceso de las 
negociaciones, incluida la presentación de ofertas iniciales. 
 
_______________ 
 
 
                                                     
 
1 Este documento se ha preparado, en inglés y francés solamente, bajo la responsabilidad de la 
Secretaría y sin perjuicio de las posiciones de los Miembros ni de sus derechos y obligaciones en el marco de la 
OMC.   S/DCS/W/CAN 
Página 2 CANADA – SCHEDULE OF SPECIFIC COMMITMENTS 
Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS 
 
 Cross-border and 
 consumption abroad  1), 2)None 1), 2)None, other than: 
- Tax measures that result in differences of 
 treatment with respect to expenditures made on 
 scientific research and experimental 
 development services   
  - Ontario - Tax measures  resulting in differences 
 of treatment with respect to payments for  
 management services made to affiliated   
 non-residents.  Foreign corporations carrying on  business in Ontario must appoint an Ontario 
 agent for service of legal documents. 
  
  - Alberta - First consideration may be given to  
 service suppliers from within Alberta or Canada   where competitive in terms of price and quality  
 in the case of all large scale energy projects  
 needing Industrial Development, Forest   Management, Oil Sands, Power Plant or Gas  
 Plant and Coal Development Permits. 
  
  - Newfoundland and Nova Scotia – Regulations  
 require that first consideration be given to  
 services provided within the province to   petroleum operations where they are competitive  
 in terms of price, quality and delivery.    S/DCS/W/CAN
 Página 3Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 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 less than a monetary 
 amount established and published in January of 
 each year in the Canada Gazette   
   
 The monetary amount for 1994 is  
 $C153 million to be adjusted thereafter   annually for changes in nominal GDP 
 
  
 
   
                                                      
* For the purpose of this schedule of commitments, approval is gran ted by the responsible Minister if he is satisfied that the i nvestment 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 relevant: 
(a) the effect of the investment on the level and nature of economic activity in Canada, incl uding, without limiting the genera lity 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 Ca nadian business and in any indu stries in Canada of which the Ca nadian business or new Canadian 
business forms or would form a part; 
(c) the effect of the investment on productivity, industrial e fficiency, technological development, product innovation and prod uct 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 ind ustrial, 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.  S/DCS/W/CAN 
Página 4 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 - The acquisition of control of a Canadian  
 business, or establishment of a new business  
 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   
  - 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 private corporations" as  
 defined by the Income Tax Act
 (i.e., Canadian  
 private corporations that  are not controlled by  
 non-residents and/or public corporations)   
  - Measures conferring a tax exemption or  
 reduction of tax to, or in respect of services   supplied by, a service supplier which is a part of  
 or is directly or indirectly owned by government 
  
                                                      
* For the purposes of this schedu le of commitments, businesses re lated to Canada's cultural heritage and national identity mean persons engaged in th e following activities: 
(a) the publication, distribution, or sale of books, magazines, pe riodicals or newspapers in print or machine readable form but  not 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 e xhibition of audio or video music recordings; 
(d) the publication, distribution or sale of mu sic in print or machine readable form; or 
(e) radiocommunication in which the transmissions are intended fo r direct reception by the general public, and all radio, telev ision and cable broadcasting undertak ings and all satellite programming 
and broadcast network services.   S/DCS/W/CAN
 Página 5Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  - Federal and sub-central governments, when  
 disposing of their equity interests in, or the assets 
 of, a service supplier which is owned by such  
 governments, may prohibit the ownership of   such interests or assets by non-Canadian  
 investors or their investments;  and may impose  
 limitations upon the ownership of such interests  
 or assets, and on the ability of owners of such  
 interests or assets to control any resulting   enterprise, by non-Canadian investors or their  
 investments.  With respect to any such sale or  
 other disposition, Canada may adopt or maintain   any measure relating to the nationality of senior  
 management or members of the board of  
 directors.   
  
  - 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    S/DCS/W/CAN 
Página 6 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  - A majority of the directors of federally  
 incorporated corporations in Canada must be  
 Canadian citizens or persons ordinarily resident  
 in Canada   
  - Agreements between Canada and any aboriginal  
 person or organisation, and measures by Canada  
 and its Provinces and Territories, may provide   for the favourable treatment of any aboriginal  
 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, or acquire an existing, 
commercial or industrial undertaking; 
  and 
  (b) a proposed or existing commercial or 
industrial undertaking of an 
aboriginal person or organization with favourable financial incentives  
  or treatment 
  
  - Alberta :  At least 50 per cent of the directors of  
 an Alberta Corporation must be resident  
 Canadians.  Extra-provincial corporations   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 legal documents.  There  
 are limitations on the sale of Crown land and  
 non-urban real estate to a non-Canadian person.   
 
   The Alberta Opportunity Fund gives priority to  
 service suppliers owned and operated by  
 Canadian citizens 
    S/DCS/W/CAN
 Página 7Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  - British Columbia :  The majority of directors of  
 every corporation incorporated under provincial  
 law shall be resident Canadians and at least one  
 director must be resident in the Province.  It is   necessary to be a Canadian citizen or permanent  
 resident of Canada to be eligible for a crown  
 grant of land. 
  
  - 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 under  
 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 must engage a local  
 agent for the purposes of collective bargaining   and execution of conveyances and mortgages. 
  
  - Ontario :  The majority of directors of all Ontario  
 corporations must be resident Canadians.  The  
 majority of the directors of any Ontario  
 co-operative and the majority of a quorum must   be resident Canadians. 
  
   The Ontario Land Transfer Act levies an  
 additional tax on direct or indirect transfers of  
 land to non-residents. 
   S/DCS/W/CAN 
Página 8 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
   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 development corporations.  
 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 of corporations   with respect to capital gains on shares 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 five acres or shore frontage in excess  
 of 165 feet to obtain the approval of the   provincial cabinet. 
  
   Only residents of the province are eligible for a  
 property tax rebate on non commercial real  
 property. 
  
  - Québec :  Under the Law on Publicly Owned  
 Lands, priority will be accorded to Québec  
 residents in the acquisition or leasing of public   lands.  The Québec Land Transfer Duties Act  
 levies an additional tax on transfers of land to  
 non-residents.     S/DCS/W/CAN
 Página 9Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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 a majority of the  
 directors must be resident in Canada.  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.    S/DCS/W/CAN 
Página 10 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
Movement of natural persons 
providing services  4) Unbound except for the entry or temporary stay 
 of a natural person who falls in one of the  
 following categories: 
 4) Unbound except for the entry or temporary stay  
 of a natural person who falls in one of the  
 categories included in the market access column.  
  Business Visitors  
 
 A natural person who stays in Canada without  
 acquiring remuneration from within Canada   and without engaging in making direct sales to  
 the general public or supplying services, for the  
 purposes of participating in business meetings,   business contacts including negotiations for the  
 sale of services and/or other similar activities  
 including those to prepare for establishing a   commercial presence in Canada:  Entry and  
 stay shall be for a period of no more than  
 90 days 
 - 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 consulta nts resident in Québec. 
  
  Intra Corporate Transferees  
 
 Natural persons of another Member who have  
 been employed by juridical persons of another   Member for a period of not less than one year  
 and who seek temporary entry in order to  
 render services to (i) th e same juridical person  
 which is engaged in substantive business  
 operations in Canada or (ii) a juridical person  
 constituted in Canada and engaged in   substantive business operations in Canada  
 which is owned by or controlled by or affiliated 
 with the aforementioned juridical person    
  None, other than: 
- Entry and stay shall be a maximum period of   three years.     S/DCS/W/CAN
 Página 11Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 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 
 higher-level executives, the board of directors,  or stockholders of the juridical person 
   
 (b)  Managers  
 
 Natural persons employed by a juridical person 
 who direct the juridical person, or department 
 or subdivision of the juridical person, supervise  the 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    
 (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.     S/DCS/W/CAN 
Página 12 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  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 recognised, where appropriate, by the 
 professional association in Canada.    
  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. 
     S/DCS/W/CAN
 Página 13Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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. 
   
 
CHART A 
Occupation  Minimum educational 
 requirements/alternative credentials  Other requirements  
 Engineers  
 Agrologists   Baccalaureate degree* 
 Baccalaureate degree in agriculture or related 
 science plus four years of related experience  Provincial licence** 
 Licensing is required in New Brunswick, Alberta  and Quebec.  Temporary 
 licensing is required in British Columbia. 
 Architects   Baccalaureate degree in archit ecture  Provincial license and cer tificate required to practice. 
 Forestry Professionals   Baccalaureate degree in  forestry management 
 or forestry engineering, or a provincial license.  Licensing as a forester or forestry engineer is required in Alberta, British 
 Columbia and Quebec. 
 Geomatics Professionals   Baccalaureate degree in  surveying, geography 
 or environmental sciences plus three years  related experience.  
 Land Surveyors   Baccalaureate degree  Provincial license 
                                                      
* The term “Baccalaureate degree” means a degree from an accredited academic institution in Canada or equivalent. 
**The Term “provincial licence” means any document issued by a provincial government, or under its authority, which permits a per son to engage in a regulated activity or profession.   S/DCS/W/CAN 
Página 14 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 
CHART B 
Occupation  Minimum educational requirements/alternative 
credentials  Other requirements  
 Foreign Legal Consultants  
 
 Urban Planners  
 
 Senior Computer 
 Specialists   Baccalaureate 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 fro m an accredited academic institutio n in Canada or equivalent. 
**Academic equivalencies will be determined by th e relevant equivalencies services in Canada.    S/DCS/W/CAN
 Página 15Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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 
  
II. SECTOR-SPECIFIC COMMITMENTS 
 
1. BUSINESS  SERVICES    
A*. Professional Services     
 
(a*) Foreign Legal Consultants   
 (advisory services on   foreign and 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):  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 
 granted temporarily in 
 the Provinces of  British Columbia, 
 Saskatchewan and 
 Ontario on the  following basis: 
 
                                                      
* Asterisks designate "part of".   S/DCS/W/CAN 
Página 16 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
   1. In British Columbia 
 and Saskatchewan the 
 FLC must be a 
 "member in good  standing" of the legal 
 profession in his/her  
 home country. 
 
2. In Saskatchewan, the  FLC must have 
 practised the law of his 
 her country for at least  three complete years 
 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.  
   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.   S/DCS/W/CAN
 Página 17Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
    
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. In Ontario the FLC 
 must reside or 
 undertake to reside in 
 Ontario as soon as  practicable. 
(b) Accounting, auditing and   book-keeping services  (CPC 862) 1) None, other than: 
  Auditing
   (Saskatchewan, Newfoundland,  
 Nova Scotia, Manitoba, Ontario):  Requirement 
 for a commercial presence  (Manitoba, Québec):  Citizenship requirement  
 for accreditation 
 (Alberta, Ontario):  Permanent residence   required for accreditation 1) None, other than: 
  Auditing
  (Alberta, Newfoundland, 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,  
 Nova Scotia, Manitoba, Ontario):  Requirement 
 for a commercial presence  (Manitoba, Québec):  Citizenship requirement  
 for accreditation 
 (Alberta, Ontario):  Permanent residence  
 required for accreditation 2) None   S/DCS/W/CAN 
Página 18 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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 Alberta):  Office must 
 be under the management of a resident  
 4) Unbound except as indicated in the horizontal  
 section, and:  
 Auditing
   (Saskatchewan, Newfoundland,  
 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, Nova Scotia,  
 Prince Edward Island, Manitoba and   Saskatchewan):  Residency requirement for  
 accreditation 
  Licensed Public Accountants
 (Manitoba):   
 Residency requirement for accreditation  
(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) 1) None, other than: 
 Architects  (Québec):  Citizenship requirement  
 for accreditation 1) None, other than: 
 Architects  (Nova Scotia, New Brunswick and  
 Newfoundland):  residency requirement for  
 accreditation 
  Landscape architects
 (Newfoundland):   
 Residency requirement for accreditation 
    S/DCS/W/CAN
 Página 19Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Advisory and pre-design  
 architectural services 
 (CPC 86711) 
  Architectural design  
 services 
 (CPC 86712) 
 
 Contract administration   services 
 (CPC 86713) 
  Combined architectural  
 design and contract  
 administration services  (CPC 86714) 
 2) None 
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 2) None 
3) None, other than: 
 Architects  (Prince Edward Island):  Non-resident 
 firms are required to maintain a higher   percentage of practitioners in a partnership 
 
4) Unbound except as indicated in the horizontal  
 section, and: 
 Architects
 (Nova Scotia, New Brunswick and  
 Newfoundland):  Residency requirement for  
 accreditation 
  Landscape architects
 (Newfoundland):   
 Residency requirement for accreditation)  
 Other architectural services 
 (CPC 86719)     
(e) Engineering services 
 (CPC 8672) 1) None, other than: 1) None, other than: 
  
 Advisory and consultative  
 engineering services 
 (CPC 86721)  Consulting Engineers  (Manitoba):   
 Requirement for a commercial presence for  
 accreditation  Engineers  (Saskatchewan):  Residency  
 requirement for accreditation  
 Engineering design services  
 for foundations and building  
 structures  (CPC 86722)  Engineers
 (British Columbia, Newfoundland,  
 Alberta, Ontario, New Brunswick, and Nova  
 Scotia):  Must be permanent resident for   accreditation 
 (Québec):  Citizenship requirement for 
 accreditation   
 Engineering design services  
 for mechanical and  
 electrical installations for   buildings 
 (CPC 86723) 2) None, other than: 
 
 Consulting Engineers
 (Manitoba):   
 Requirement for a commercial presence for  
 accreditation 2) None   S/DCS/W/CAN 
Página 20 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Engineering design services  
 for civil engineering  
 construction 
 (CPC 86724)  Engineers  (British Columbia, Newfoundland,  
 Alberta, Ontario, New Brunswick, and Nova  
 Scotia):  Must be permanent resident for  
 accreditation  (Québec):  Citizenship requirement for  
 accreditation   
 Engineering design for  
 industrial processes and   production 
 (CPC 86725) 3) None 3) None  
 Engineering design services  
 n.e.c. 
 (CPC 86726) 
 4) Unbound except as indicated in the horizontal  
 section, and: 4) Unbound except as indicated in the horizontal  
 section, and:  
 Other engineering services  
 during the construction and  
 installation phase 
 (CPC 86727)  Engineers  (British Columbia, Newfoundland,  
 Alberta, Ontario, New Brunswick, and Nova  
 Scotia):  Must be permanent resident for  
 accreditation 
 (Québec):  Citizenship requirement for   accreditation  Engineers
 (Saskatchewan):  Residency  
 requirement for accreditation  
 Other engineering services 
 (CPC 86729)     
(f) Integrated engineering  
 services  (CPC 8673) 
 
 Integrated engineering   services for transportation  
 infrastructure turnkey  
 projects  (CPC 86731) 1) None, other than: 
 Consulting Engineers
 (Manitoba):   
 Requirement for a commercial presence for  
 accreditation 
 Engineers  (British Columbia, Newfoundland,  
 Alberta, Ontario, New Brunswick, and Nova  
 Scotia):  Must be permanent resident for  
 accreditation  (Québec):  Citizenship requirement for  
 accreditation 
     S/DCS/W/CAN
 Página 21Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Integrated engineering and  
 project management  
 services for water supply  
 and sanitation works   turnkey projects 
 (CPC 86732) 
 Integrated engineering  
 services for the construction  
 of manufacturing turnkey   projects 
 (CPC 86733) 2) None, other than: 
 
 Consulting Engineers
 (Manitoba):   
 Requirement for a commercial presence for   accreditation 
 
 Engineers
 (British Columbia, Newfoundland,  
 Alberta, Ontario, New Brunswick, and Nova  
 Scotia):  Must be permanent resident for   accreditation 
 (Québec):  Citizenship requirement for  
 accreditation  
3) None   
 Integrated engineering  
 services for other turnkey  
 projects 
 (CPC 86739) 4) Unbound except as indicated in the horizontal  
 section, and: 
 
 Engineers  (British Columbia, Newfoundland,  
 Alberta, Ontario, New Brunswick, and Nova   Scotia):  Must be permanent resident for  
 accreditation 
 (Québec):  Citizenship requirement for   accreditation 
   
(g) Urban planning and  
 landscape architectural  
 services 
 (CPC 8674) 1) None, other than: 
 
 Community/Urban Planning  (Québec):   
 Citizenship requirement for use of title 1) None, other than: 
 
 Community/Urban Planning  (Newfoundland and 
 Saskatchewan):  Residency requirement  
 2) None 
3) None 2) None 
3) None  
 4) Unbound except as indicated in the horizontal  
 section, and: 
 Community/Urban Planning  (Québec):   
 Citizenship requirement for use of title 4) Unbound except as indicated in the horizontal  
 section, and: 
 Community/Urban Planning  (Newfoundland and 
 Saskatchewan):  Residency requirement    S/DCS/W/CAN 
Página 22 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
B*. Computer and Related  
 Services  1) None 1) None  
(a) Consultancy services related  
 to the installation of  
 computer hardware  (CPC 841) 2) None 
3) None 
4) Unbound except as indicated in the horizontal   section 2) None 
3) None 
4) Unbound except as indicated in the horizontal   section  
(b*) Software implementation  
 services, including systems   and software consulting  
 services, systems analysis,  
 design, programming and   maintenance services,  
 excluding those listed under  
 Financial Services 7Bl  (CPC 842*)    
(c*) Data processing services,  
 including processing,  
 tabulation and facilities  
 management services,   excluding Communications  
 Services 2Cn and Financial  
 Services 7Bl  (CPC 843*)    
(d*) Data base services,  
 excluding those listed under   Financial Services 7Bl 
 (CPC 844*)    
(e) Maintenance and repair  
 services of office machinery  
 and equipment including  
 computers  (CPC 845)    
 Other computer services 
 (CPC 849)      S/DCS/W/CAN
 Página 23Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
C*. Research and Development  1) None 1) None  
(b*) Research and experimental  
 development services on  
 social sciences and  
 humanities, including law,   economics, except  
 linguistics and language 
 (CPC 852*) 2) None 
3) None 
4) Unbound except as indicated in the horizontal  
 section 2) None 
3) None 
4) Unbound except as indicated in the horizontal  
 section   S/DCS/W/CAN 
Página 24 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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, Prince Edward Island and   Saskatchewan):  Services must be supplied  
 through a commercial presence 1) None, other than: 
 
 Real Estate Agents
 (Alberta, Québec, Yukon,  
 Manitoba, Nova Scotia, Newfoundland, 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):   
 Services must be supplied through a  
 commercial presence   
  Chartered Appraisers  (Québec):  Citizenship  
 requirement for use of title   
 2) None 2) None  
 3) None 3) None  
 4) Unbound except as indicated in the horizontal 
section, and: 4) Unbound as indicated in the horizontal section, 
and:  
  Real Estate Services  (Ontario, Nova Scotia,  
 Newfoundland, Prince Edward Island and  
 Saskatchewan):  Services must be supplied   through a commercial presence  Real Estate Agents
 (Alberta, Québec, Yukon,  
 Manitoba, Nova Scotia, Newfoundland, British  
 Columbia and Prince Edward Island):  Residency  requirement  
  Real Estate Agents  (Alberta, Newfoundland):   
 Services must be supplied through a   commercial presence   
  Chartered Appraisers  (Québec):  Citizenship  
 requirement for use of title     S/DCS/W/CAN
 Página 25Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
E*. Rental/Leasing Services 
 without Operators  
 
(a),b),c),d) Leasing or rental  services concerning  
 machinery and equipment  
 without operator, including  
 computers 
 (CPC 831)   
 
 
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  
(e*) Leasing or rental services  
 concerning personal and  
 household goods (excluding  
 in 83201, the rental of   pre-recorded records, sound  
 cassettes, CD's and  
 excluding 83202, rental  
 services concerning video  
 tapes)  (CPC 832*) 
    
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) 1) None, other than: 1) None  
 General management  
 consulting services 
 (CPC 86501)  Agrologists  (Newfoundland):  Permanent  
 residency requirement for accreditation 
 (Québec):  Citizenship requirement for   accreditation   
 Financial management  
 consulting services 
 (CPC 86502)  Professional Administrators and Certified  
 Management Consultants   (Québec - Québec  
 Professional Corporation of Administrators):   
 Citizenship requirement for use of title    S/DCS/W/CAN 
Página 26 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Marketing management  
 consulting services 
 (CPC 86503)  Industrial Relations Counsellors  (Québec):   
 Citizenship requirement for use of title 
 
2) None, other than:  
 
 
2) None  
 Human resources  
 management consulting  
 services 
 (CPC 86504)  Agrologists  (Newfoundland):  Permanent  
 residency requirement for accreditation 
 (Québec):  Citizenship requirement for  
 accreditation   
 Production management  
 consulting services 
 (CPC 86505)  3)  None 
4) Unbound except as indicated in the horizontal  
 section, and: 3) None 
4) Unbound except as indicated in the horizontal  
 section  
 Public relations services 
 (CPC 86506)  Agrologists  (Newfoundland):  Permanent  
 residency requirement for accreditation  (Québec):  Citizenship requirement for  
 accreditation 
   
 Other management  
 consulting services,   including agrology,  
 agronomy, farm  
 management and related   consulting services 
 (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    S/DCS/W/CAN
 Página 27Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
(f*) Rental of agricultural  
 equipment with operator 
 (CPC 8811*) 
  Services incidental to  
 forestry and logging,  
 including forest  
 management 
 (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 field services and rental  
 of equipment with operator  (CPC 883) 
  
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   section70  
 Site preparation for mining 
 (CPC 5115) 
    
(i*) Toll refining services - oil 
 (CPC 8845*) 1) None 
2) None, other than: 1) None 
2) None  
 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 1) None  
 2) None, other than:  Services must be supplied  
 through a commercial presence 2) None  
 3) None 3) None  
 4) Unbound except as indicated in the horizontal  
 section 4) Unbound except as indicated in the horizontal  
 section   S/DCS/W/CAN 
Página 28 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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 1) None  
 2) None, other than:  Services must be supplied  
 through a commercial presence 2) None  
 3) None, other than: 
  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 3) None, other than: 
  Security and Investigation Services
  
 (Newfoundland):  Majority of the Board of  
 Directors and the manager of business engaged   in this activity must be Canadian citizens or  
 residents  
 4) Unbound except as indicated in the horizontal  
 section, and: 
 
 Security and investigation services  (Québec):   
 Citizenship requirement for private  
 investigators  4) Unbound except as indicated in the horizontal  
 section  
(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, a Canadian   corporation or a partnership of the foregoing 1) None, other than: 
  Mineral and Petroleum Exploration and 
 
 Development :  Federal and subnational tax  
 measures that result in a difference of treatment   for expenditures incurred in connection with  
 services performed in Canada related to the  
 exploration and development of a mineral   resource, petroleum or natural gas    S/DCS/W/CAN
 Página 29Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Geological, geophysical and  
 other scientific prospecting  
 services, including those  
 related 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):  Permanent residency  
 requirement for accreditation. 
 
 Subsurface Surveying Services  (Québec):   
 Citizenship requirem ent for accreditation 
 
 Professional Technologist  (Québec):   
 Citizenship requirem ent for accreditation 
 
 Chemists  (Québec):  Citizenship requirement  
 for accreditation  
2) None, other than:  Applied Science Technologist/Technoician
  
 (British Columbia):  Re sidency requirement for  
 accreditation 
  Cadastral surveying
 (Ontario):  Residency  
 requirement for accreditation 
 
 Geoscientists  (Newfoundland):  Residency  
 requirement for accreditation  
 Land Surveyors
  (Ontario, British Columbia):   
 Residency requirement for accreditation  
 (Ontario):  training must be completed in that  
 province 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   Québec):  Citizenship requirement for  
 accreditation  Mineral and Petroleum Exploration and 
 
 Development :  Federal and subnational tax  
 measures that result in a difference of treatment  
 for expenditures incurred in connection with  
 services performed in Canada related to the   exploration and development of a mineral  
 resource, petroleum or natural gas 
  
  Subsurface Surveying Services  (Québec):   
 Citizenship requirem ent for accreditation  Land Surveyors  (Ontario, British Columbia):   
 Residency requirement for accreditation 
 (Ontario):  Training must be completed in that   province for accreditation  
 3) None, other than: 
  Land Surveyors
:  Commercial presence must  
 take the form of a sole proprietorship or  
 partnership except in Alberta where it may take   the form of a surveyor's corporation 3) None, other than: 
  Cadastral Surveying
 (Ontario):  70 per cent or  
 more of shares must be owned by Canadians  
 4) Unbound except as indicated in the horizontal  
 section, and: 4) Unbound except as indicated in the horizontal  
 section, and:   S/DCS/W/CAN 
Página 30 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  
 Free Miner  (British Columbia):  Applicant must 
 be a permanent resident  
 Applied Science Technologist/Technician   
 (British Columbia):  Re sidency requirement for  
 accreditation  
  Land Surveyors  (Manitoba, Nova Scotia, and  
 Québec):  Citizenship requirement for  
 accreditation 
 (Newfoundland):  Permanent residency   requirement for accreditation  Cadastral surveying
 (Ontario):  Residency  
 requirement for accreditation 
 
 Geoscientists  (Newfoundland):  Residency  
 requirement for accreditation  
  Subsurface surveying services  (Québec):   
 Citizenship requirem ent for accreditation 
 
 Professional Technologist  (Québec):   
 Citizenship requirement for use of title  
 Chemists
 (Québec):  Citizenship requirement  
 for accreditation 
  Land Surveyors  (Ontario, British Columbia):   
 Residency requirement for accreditation  
(n) Repair services of personal  
 and household goods 
 (CPC 633) 
  Repair services incidental to  
 metal products, machinery  
 and equipment including   computers 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    S/DCS/W/CAN
 Página 31Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
(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  
(s) Other business services,  
 including:  (CPC 879) 
 
 Credit reporting services  (CPC 87901) 
 
 Collection agency services  (CPC 87902) 1) None, other than: 
  Credit Reporting
 (Saskatchewan):  Services  
 must be supplied through a commercial  
 presence  
 Credit Reporting and Collection Agencies
  
 (Newfoundland, Prince Edward Island and   Nova Scotia):  Services must be supplied  
 through a commercial presence 
 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  
 Telephone answering  
 services  (CPC 87903) 
 
 Duplicating services  (CPC 87904) 
 
 Translation and   interpretation services 
 (CPC 87905) 
  Mailing list compilation and  
 mailing services 
 (CPC 87906)   Consumer Reporting Agencies
 (Nova Scotia  
 and Newfoundland):  For juridical persons,   requirement for a commercial presence 
 
 (Nova Scotia):  For na tural persons requirement 
 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   
 Specialty design services 
 (CPC 87907)  
 Other business services  
 n.e.c. including patent  
 agents (CPC 87909) 2) None, other than: 
  Certified Translators and Interpreters
 (Québec):  
 Citizenship requirement for use of title 
 2) None, other than: 
  Patent and Trade Mark Agents
 (federal):   
 Residency requirement   S/DCS/W/CAN 
Página 32 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 3) None, other than: 
 
 Collection Agencies  (Ontario):  Foreign  
 ownership restricted to 25 per cent in total and   10 per cent by any individual 
 
 Consumer Reporting Agencies
 (Nova Scotia):   
 Requirement to incorporate 
   
 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  
2. COMMUNICATION 
 SERVICES 
 
B*. CourierServices  
 
Commercial courier services, 
including by public transport or 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    S/DCS/W/CAN
 Página 33Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
2C. Telecommunication   
 Services*,** 
(a)  Voice telephone services 
 (b) Packet-switched data  
 transmission services 
 
(c) Circuit-switched data  
 transmission services  
 
1) None, other than: 
  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:   
 
1) None  
 
Canada undertakes the 
obligations contained in the reference paper attached 
hereto. 
(d) Telex services 
 
(e) Telegraph services 
 (f) Facsimile services 
 
(g) Private leased circuit  
 services 
 (o) Other - 
 Mobile services - 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.   
* Excluding services  
 regulated under the  
 Broadcasting Act  and  
 measures affecting such  
 services. 
 2) None 
 
  2) None 
  
** Excluding  
 telecommunications services  
 supplied for the   transmission of services  
 regulated under the  
 Broadcasting Act  where  
 such services are intended  
 for direct reception by the  
 public.     S/DCS/W/CAN 
Página 34 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  3) None, other than: 
 
Foreign investment in facilities-based 
telecommunications service suppliers is permitted up to a cumulative total of 46.7 % of voting shares, 
based on 20 % direct investment and 33 1/3 %
 
indirect investment.  Such suppliers must be controlled in fact by Canadians.  Except that: 
 - foreign investment will be allowed up to 100 % 
 as of October 1, 1998 for operations conducted 
 under an international submarine cable license;  - mobile satellite systems owned and controlled 
 up to a level of 100% by a foreign 
 service provider may be used by a Canadian  service provider to provide services in 
 Canada; 
- 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 all points outside of Canada,  except in the United Stat es, 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 the permissible   
cumulative  foreign invest ment level cited  above 
on July 22, 1987 and continue to exceed this level 
may be subject to restrictions. 3) None, other than: 
 
At least 80 percent of the members of the board of  
directors of facilities-based telecommunications  service suppliers must be Canadian.    S/DCS/W/CAN
 Página 35Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 
 
 
  
 
 
 
 Up to 100% foreign investment is allowed in service 
providers of basic telecommunications services  
supplied on a resale basis. 
 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 Ac t 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 may beneficially  
own, other than by way of security, more than  
10 % of the total number of voting shares of  Manitoba Telecom Services Inc. or of an  
affiliate 
    S/DCS/W/CAN 
Página 36 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 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 provide local services is  not  permitted. 
 
Competition in the provision of interexchange  voice telephone service in the serving areas of  
Northwestel Inc., Ontario Northland  
Transportation Commission, and Prince Rupert  City Telephones, may be limited. 
   
 Competition in the provision of local wireline  
telephone services in the serving areas of  Northwestel Inc., Ontario Northland  
Transportation Commission, Prince Rupert City  
Telephones, Telus Communications  (Edmonton) Inc. and the other independent  
telephone companies listed 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.     S/DCS/W/CAN
 Página 37Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Enhanced or value-added  
 services, for the supply of  
 which the underlying  
 telecommunications   transport facilities are leased  
 from providers of public  
 telecommunications  
 transport networks; 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  
(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, including  
 store and forward, store and   retrieve 
 (CPC 7523*) 
    
m) Code and protocol  
 conversion (CPC n.a.) 
    
n) On-line information and/or  
 data processing (including  
 transaction processing)  (CPC 843*) 
     S/DCS/W/CAN 
Página 38 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
3. CONSTRUCTION  
 SERVICES 
 
A. General construction work  
 for buildings   
 
 
1) None  
 
 
1) None  
 Construction work for  
 buildings, including for  
 multi-dwelling buildings,   warehouses and commercial  
 buildings 
 (CPC 512) 2) None 
3) None 2) None 
3) None, other than: 
  Construction Contractor
 (Ontario):  A  
 non-resident who will be consuming or using  
 tangible personal property in Ontario is required   to deposit with the Treasurer 4 per cent of the  
 amount to be paid under the contract 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 4) Unbound except as indicated in the horizontal  
 section   
B*. General construction work  
 for civil engineering  
 
 Construction work for civil  
 engineering, including for   highways, airports,  
 harbours, dams, bridges,  
 construction for mining and   manufacturing, rail, `power  
 and communications  
 facilities, pipelines and   stadia and other recreational  
 facilities 
 (CPC 513*) 1) None, other than cabotage
  
 (see transportation section) 2) None 
3) None, other than: 
  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 
    S/DCS/W/CAN
 Página 39Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
C. Installation and assembly  
 work  
 
 Assembly and erection of   prefabricated constructions 
 (CPC 514) 
 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  
 Installation work 
 (CPC 516) 
    
D. Building completion and  
 finishing work  
 
 Building completion and   finishing 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  
E*. Other  
  Pre-erection work at  
 construction sites, including  
 excavation, earthmoving   and site work except 5115,  
 site preparation for mining 
 (CPC 511*)  
 Special trade construction  
 work  (CPC 515) 
 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  
 Renting services related to  
 equipment for construction  
 or demolition of buildings  
 or civil engineering works,   with operator 
 (CPC 518) 
     S/DCS/W/CAN 
Página 40 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
4. DISTRIBUTION  
 SERVICES 
 
A*. Commission agents ' services  
 
 Commission agents' services  
 (excluding 62112, sales on a  
 fee or contract basis of food  
 products, beverages and   tobacco and sales on a fee or  
 contract basis of  
 pharmaceutical and medical   goods 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  
 
B*. Wholesale trade services  
 
 Wholesale trade services  
 (excepting agriculture and   live animals in 6221;  
 fisheries products in 62224;  
 alcoholic beverages in   62226; musical scores,  
 audio and video recordings  
 in 62244; and books,   magazines, newspapers,  
 journals, periodicals and  
 other printed matter in   62262; and 62251 of  
 pharmaceutical and medical  
 goods, and 62252,  surgical   and orthopaedic instruments  
 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):  Services must be supplied  
 through a commercial presence 
  Sale of Amusement Machines
 (Québec):   
 Citizenship requirement in order to sell  
 amusement machines 
 
2) None  
1) None, other than: 
 
 Fish Buyers  (Newfoundland):  Non-residents  
 must be registered and licensed in order to   purchase unprocessed fish from primary  
 producers and/or process fish 
  
 
  
 
  
 
  
 
  
 
 
 
2) None    S/DCS/W/CAN
 Página 41Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 3) None, other than: 
 
 Fish Buyers  (British Columbia):  Mobile fish  
 buyers licenses are not i ssued to foreigners  
 
4) Unbound except as indicated in the horizontal  
 section 3) None  
 
 
  
4) Unbound except as indicated in the horizontal  
 section  
C*. Retailing services  
 
 Food retailing services  
 (excluding liquor, wine and   beer sales in 63107) 
 (CPC 631*) 
  Non-food retailing services  
 (excluding music scores,  
 audio and video records and  
 tapes in 63234; books,  
 magazines, newspapers and   periodicals in 63253; and  
 pharmaceutical, medical and  
 orthopaedic goods in 63211   and printed music in 63251) 
 (CPC 632*) 
 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 to delivery by mail of  
 goods in Canada  
 Direct Sellers
 (Newfoundland):  Residency  
 requirement 
2) None 
3) None 4) Unbound except as indicated in the horizontal  
 section  
 Sale of motor vehicles  
 including automobiles and  
 other road vehicles  (CPC 6111)    
 Sale of parts and accessories  
 of motor vehicles  (CPC 6113) 
    
 Sales of motorcycles and  
 snowmobiles and of related  
 parts and accessories 
 CPC 6121) 
     S/DCS/W/CAN 
Página 42 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
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 where they can  be served legal documents 1) None  
 2) None 2) None  
 3) None, other than: 3) None  
  (Alberta):  Required to have an attorney for  
 service in legal documents   
 4) Unbound except as indicated in the horizontal  
 section 4) Unbound except as indicated in the horizontal  
 section   
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 n ecessity 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.) 1) None 
2) None 3) None  
 4) Unbound except as indicated in the horizontal  
 section 4) Unbound except as indicated in the horizontal 
 section   
6. ENVIRONMENTAL  
 SERVICES  
A. Sewage services
 
 (CPC 9401)   
  
1) None  
  
1) None    S/DCS/W/CAN
 Página 43Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
B. Refuse disposal services  
 (CPC 9402) 2) None 
3) None 
4) Unbound except as indicated in the horizontal  
 section 2) None 
3) None 
4) Unbound except as indicated in the horizontal  
 section   
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) 
     S/DCS/W/CAN 
Página 44 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
7. FINANCIAL SERVICES 
 
 Measures applicable to all Sectors in Financial Services  
 1. Commitments in the Chapter are undertaken  in accordance with the Understanding on Commitments in Financial Services ("Unders tanding").
 
 
2. For greater certainty, market-access commit ments with respect to the "cross-border" and "consumption abroad" supply of servi ces (as described in paragraphs 2 (a) and 
 2 (b) of Article1 of the General Agreement on Trade in Services ) apply only to the transactions indicated  in paragraphs 3 and 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 in "commercial presence"  are bound according to the Understanding.  
 
4. The commitments on presence of natural person s are sheduled in accordan ce with the Understanding and bound according to the general limitations applicable to all 
sectors in this schedule (Part 1).  
5. Otherwise, the commitments in this Ch apter are subject to the general conditions or limitations applicable to all sectors in  this schedule.  
 1), 2)None 1), 2)None, other than: 
 (i) Certain supplies between members of a    closely-related group of corporations 
which includes a financial institution may 
  be treated as exempt supplies under 
value-added taxes.  Imported supplies do 
not qualify for this treatment. 
  (ii) Supplies between resident and  
  non-resident branches or representative 
offices of a financial institution are treated as supplies between separate 
persons for the purposes of  
  value-added taxes.     S/DCS/W/CAN
 Página 45Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 3) None, other than: 
 
 Federally-regulated financial institutions  
 having capital in excess of $750 million are   required, within five years of having reached  
 the threshold, to have 35 per cent of their  
 voting shares widely-held and listed and  
 posted for trading on a Canadian Stock  
 Exchange.  3) None, other than: 
 
 (i) Certain supplies between members  
  of a closely-related group of corporations 
which includes a financial institution may 
be treated as exempt supplies under 
value-added taxes.  Imported supplies do 
not qualify for this treatment.  
  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  company incorporated in the jurisdiction  
 where the foreign company,  either directly or  
 through a 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 the purposes 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 resident in Canada or   permanent residents ordinarily resident in  
 Canada. 
  The Government of Ontario Management  
 Board Directive and I ndustrial 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 on Financial  
 Services. 
 4) See paragraph 4 of headnote on Financial  
 Services.   S/DCS/W/CAN 
Página 46 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
A. Insurance and  
 Insurance-Related Services  
 (CPC 812* + 814) 
 (a) Life, accident and health  
 insurance services 
 (CPC 8121) 
 1) None, other than: 
 
 Direct insurance
 (federal):  Services must be  
 supplied through a commercial presence with   the exception of marine insurance. 1) None  
  
(b) Non-life insurance  
 services (except deposit  
 insurance and similar   compensation schemes)  
 (CPC 8129) 
  (All provinces):  Services must be supplied  
 through a commercial presence. 
   
(c) °Reinsurance and 
 retrocession 
 (CPC 81299*)  Reinsurance and retrocession  (federal):   
 Services must be supplied through a  
 commercial presence. 
 
 (All provinces, excluding Alberta and New   Brunswick):  Services must be supplied  
 through a commercial presence.  
   
 2) None, other than: 
 
 Reinsurance and retrocession  (federal, Alberta 
 and Newfoundland):  The purchase of  
 reinsurance services by a Canadian insurer,  
 other than a life insurer or a reinsurer, from a   non-resident reinsurer is limited to no more  
 than 25 per cent of the risks undertaken by the  
 insurer purchasing the reinsurance. 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 to non-resident insurers or   exchanges in regard to 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. 
    S/DCS/W/CAN
 Página 47Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
   (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.   
 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 incorpor ated under federal or  
 provincial laws;  
(ii) a corporation incorpor ated by or under the  
 laws of another jurisdiction outside Canada  
 (i.e., a branch of a foreign corporation); 
 (iii) an association formed on the plan known as  
 Lloyds; and 
 (iv) reciprocal insurance exchanges. 
 3) None, other than: 
 
 Direct insurance and reinsurance and 
 
 retrocession  (Ontario):  Capital requirements  
 for mutual insurance comp anies do not apply to  
 certain mutual insurance companies   incorporated in Ontario. 
 
 (Quebec):  Three quarters  of directors must be 
Canadian citizens and a majority must reside 
in Quebec. 
  
 A branch of a foreign insurance company  
must be established directly under the foreign  
insurance company inco rporated in the  
jurisdiction where the foreign insurance  company, either dir ectly or through a  
subsidiary, principally carries on business. 
   
 (All provinces):  Insurance activities can only  
be provided through: 
 (i) a corporation incorporated under  
 provincial statutes; 
    S/DCS/W/CAN 
Página 48 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 (ii) an extra-provincial insurance corporation, i.e.,  
 an insurer incorporated by, or under the laws  
 of another jurisdiction (including a  
 federally-authorized branch of a foreign   corporation); 
 
(iii) an association formed on the plan known as  
 Lloyds; 
 (iv) (excluding Quebec and Prince Edward Island):  
 Reciprocal insurance exchanges. 
  (Quebec): Every insurer not incorporated under  
 an Act of Quebec has, in respect of the  
 activities it carries on in Quebec, the rights and  
 obligations of an insurance company or mutual   association incorporated  under Acts of Quebec  
 as the case may be.  It can also exercise  
 additional activities provided for in the law.   
 However, the activities of such corporation will  
 be limited to those allowed under its   constituting legislation.  
  (Alberta and Prince Edward Island):   
 Subsidiaries of foreign insurance corporations   must be federally-authorized. 
   
  (Quebec):  Non-residents can not acquire,  
 without ministerial approval, either directly or  
 indirectly, more than 30 per cent of the voting   rights attached to shares of a Quebec-chartered 
 insurance company or of its controlling entity. 
   
  (Quebec): Upon any allo tment or transfer of  
 voting shares of the capital stock insurance  
 company “SSQ, Société d’assurance-vie inc”   or of the holding company “Groupe SSQ inc”,  
 the minister may ask such companies to prove  
 that the shares were offered by preference to   Quebec residents and subsequently to other  
 Canadian residents, but that no offer was made 
 or was acceptable.    
  (Federal):  The purchase of reinsurance  
 services by a Canadian insurer, other than a   life insurer or reinsurer, from a resident  
 reinsurer is limited to no more than 75 per  
 cent of the risks undertaken by the insurer  
 purchasing the reinsurance. 
     S/DCS/W/CAN
 Página 49Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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 the votes of  the company, is subj ect to ministerial  
 approval. 
   
  Motor vehicle insurance  (Quebec, Manitoba,  
 Saskatchewan and British Columbia):  Motor  
 vehicle insurance is provided by public  
 monopoly.    
 4) See paragraph 4 of headnote on Financial  
 Service. 4) See paragraph 4 of headnote on Financial  
 Services.   
(d) Services auxiliary to  
 insurance (including  
 broking and agency  
 services) (CPC 8140) 1) None, other than: 
 
 Intermediation of insurance relating to  
 maritime shipping, comm ercial aviation, space 
 launching, freight  (including satellites) and  
 goods in international transit  (all provinces):   
 Services must be supplied through a   commercial presence in the province in which  
 the service is provided. 
 1) None, other than: 
 
 (Saskatchewan): Fire or hail insurance contracts 
 have to be signed or countersigned by a   licensed agent who resides in the province.   
 Where there is disagreement concerning hail  
 insurance, such damages are to be estimated by   an appraiser who is a taxpayer of the province.  
  (Ontario and Prince Edward Island):   
 Non-resident individual adjusters are  
 prohibited from being adjusters in the   province. 
   
  (Manitoba):  Licenses to act as insurance  
 agents and brokers are not issued to  
 non-residents of Canada. 
   
  (New Brunswick):  Licenses shall not be  
 issued to a corporation whose head office is  
 outside Canada. 
    S/DCS/W/CAN 
Página 50 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  (Alberta and Manitoba):  A license to act as a  
 special broker authoriz ed to place insurance  
 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 residents of   the province. 
   
  (Prince Edward Island): Licenses to act as  
 insurance agent or adjusters are not issued to  
 non-resident of the province. 
   
 2) None 2) 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 or exchanges in regard to a contract  
 against a risk ordinarily within Canada, unless   such insurance is deemed not to be available in  
 Canada.  The excise tax is also applicable on  
 net premiums payable with regard to a contract   entered into, through a non-resident broker or  
 agent, with any insurer authorized under the  
 laws of Canada or of any province to carry out   the business of insurance.    S/DCS/W/CAN
 Página 51Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 3) None, other than: 
 
 (New Brunswick):  Licenses shall not be  
 issued to a corporation whose head office is   outside Canada.  
 
 (Ontario and Prince Edward Island):   
 Non-resident individual adjusters are  
 prohibited from being adjusters in the   province. 
 3) None, other than: 
 
 (Saskatchewan): Fire or hail insurance contracts 
 have to be signed or countersigned by a   licensed agent who resides in the province.   
 Where there is disagreement concerning hail  
 insurance, such damages are to be estimated by  
 an appraiser who is a taxpayer of the province.  
  (Ontario):  No licence 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.    
  (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 authoriz ed to place insurance  
 coverage with unlicensed insurers is restricted  
 to residents of the province, as the case may   be. 
    S/DCS/W/CAN 
Página 52 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  (British Columbia): Licenses for general  
 insurance shall be issued only to residents of  
 the province.  
   
  (Prince Edward Island): Licenses to act as  
 insurance agent or adjusters are not issued to  
 non-resident of the province. 
   
 4) See paragraph 4 of headnote on Financial  
 Services. 
 4) See paragraph 4 of headnote on Financial  
 Services.  
B. Banking and Other  
 Financial Services   
 (excl. insurance)    
 
(a) Acceptance of deposits and  
 other repayable funds from  
 the public   (CPC 81115-81119) 
 
  1) None 
2) None 
3) None, other than:   
 Banks
:  To undertake the business of banking  
 in Canada, a foreign bank must: 
 
(i) incorporate a bank subsidiary under the   Bank Act; or 
(ii) establish a bank branch under the  
 Bank Act,  1) None 
2) None 
3) None, other than:   
  
(b) Lending of all types, 
 including inter alia ,  
 consumer credit, mortgage  
 credit,  In order to establish a bank branch, a foreign  
 bank must be authorised under the Bank Act   and must be incorporated by or under the laws  
 of another jurisdiction outside Canada (i.e. an  
 authorised foreign bank).    
(c) Financial leasing  
 (CPC 8112)   A bank branch must be established directly  
 under the authorised foreign bank   incorporated in the jurisdiction where the  
 authorised foreign bank principally carries on  
 business.    
  An authorised foreign bank can establish only  
 one of two types of bank branches: 
     S/DCS/W/CAN
 Página 53Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  (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 the activities in   which a specialised financing corporation, as  
 defined in the Bank Act, may engage. 
   
  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 accept  
 deposits in amounts less than $150,000 and  
 payable in Canada if the sum of all deposits  
 below $150,000 amounts to less than one per   cent of total deposits payable in Canada. 
   
  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 bills of exchanges   that cannot be subsequen tly sold to or traded  
 with:   
  (ii) financial institutions, other than a foreign 
 bank;  or, 
   
 (ii) a foreign bank 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, that is regulated as a   bank in the country under whose laws it was  
 incorporated or in any country in which it  
 carries on business. 
    S/DCS/W/CAN 
Página 54 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  A lending bank branch cannot be a member of  
 the Canadian Payments Association. 
   
  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 of shares of  a Schedule I bank. 
   
(d) All payment and money  
 transmission services  
 (CPC 81339*) 
  Trust and loan companies  (federal and all  
 provinces, excluding British Columbia):  
 Federal or provincial incorporation is required.  Trust and loan companies   
 
 (Alberta):  At least three quarters of the  
 directors must be ordinarily resident in Canada. 
 
 (New Brunswick): At least two of the directors   must be resident in New Brunswick.  
(e) Guarantees and  
 commitments   (CPC 81199*) 
  (Ontario, Quebec and Man itoba):  The direct  
 or indirect acquisition of Canadian-controlled   companies by non-resident s is restricted to 10  
 per cent individually and 25 per cent  
 collectively.  
 (Saskatchewan):  Individual and collective  
 foreign ownership of Canadian-controlled and   provincially incorporat ed companies can be no 
 more than 10 per cent of shares. 
  (British Columbia):  Incorporations, share  
 acquisition or application for business  
 authorization, where any person controls or   will control 10 per cent or more of the votes of 
 the company, are subject to ministerial  
 approval.  (Nova Scotia):  A majority of directors must be  
 resident in Canada and at least two resident in   Nova Scotia. 
 
 (Manitoba and Ontario):  Foreign persons may   not exercise the voting rights attached to shares  
 if they are not registered as shareholders in  
 respect of the shares.  
 (Manitoba): Majority of directors must be  
 resident in Canada.  
 (Quebec):  Three quarters  of the directors must  
 be Canadian citizens and a majority must reside   in Quebec.     S/DCS/W/CAN
 Página 55Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  (Ontario, New Brunswick and Nova Scotia):   
 Incorporation or registration will be refused  
 unless authorities are satisfied that there exists  
 a public benefit and advantage for an   additional corporation. 
    
  (Ontario): Consent to change in control or  
 transfers of 10 per cent or more of voting   shares may be refused if it would be in the  
 public interest to do so. 
   
    
  Credit unions, caisses populaires and  
 associations or groups thereof  (all provinces):   
 Must incorporate in the jurisdictions in which   they operate.  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. 
  
  Mortgage brokers  (Ontario):  Must incorporate 
 under the laws of Canada, Ontario or of  
 another province.  Ownership of a corporation   by foreign persons must not exceed 10 per  
 cent individually and 25 per cent collectively  
 of the 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 Quebec):  Credit unions and caisses  
 populaires are exempt from the corporate   capital tax. 
 
 (Alberta):  Directors of credit unions must be   Canadian citizens or permanent residents of  
 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. 
 
 (Quebec): Founding members of caisses   populaires must have a residence, place of  
 business or employment in the territory  
 mentioned in the caisse’s statutes.   S/DCS/W/CAN 
Página 56 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
   Community bonds corporations  (Manitoba,  
 New Brunswick and Saskatchewan):  Directors  
 of Community Bonds corporations must be  
 resident of the province.   
  Loan and investment companies  (Quebec):   
 Federal or provincial incorporation. 
  Co-operative corporations
 (Newfoundland 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
 (Quebec):  The  
 acceptance of deposits of public and  
 para-public institutions is provided by a public  monopoly. 
  Venture capital corporations
 (federal and all  
 provinces): Measures that  result in a different  
 tax treatment with respect to an investment in a   venture capital corporation as prescribed  
 pursuant to the Income Tax Act of Canada and  
 provincial laws.  
 4) See paragraph 4 of headnote on Financial  
 Services, and: 
 4) See paragraph 4 of headnote on Financial 
Services.  
  Mortgage brokers  (Ontario):  Must be  
 Canadian citizens or permanent residents of  
 Canada and ordinarily resident in Canada. 
  (Nova Scotia):  Must be resident in the  
 province.   
(f) Trading for own account or  
 for account of customers  
 whether on an exchange, in  
 an over-the-counter market   or otherwise, the following: 
 1) None, other than: 
 
 Advisory and auxiliary financial services
  
 (Alberta, British Columbia, Nova Scotia,   Ontario, Quebec and Saskatchewan): Services  
 must be supplied through a commercial  
 presence in the jurisdiction in which the  
 adviser is providing advice. 1)  None    S/DCS/W/CAN
 Página 57Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 money market instruments  
 (cheques, bills, certificate  
 of deposits, etc.) 
 (CPC 81339*);  
 foreign exchange 
 (CPC 81333*); 
 
 derivative products   including  
 but not limited to, futures  
 and options (CPC 81339*)  Asset management
 (Alberta, British  
 Columbia, Nova Scotia, Ontario, Quebec and  
 Saskatchewan):  Services must be supplied  
 through a commercial presence in the   jurisdiction in which the service is provided. 
 
 (Quebec):  The management of pension funds  
 of public and para-public institutions in  
 Quebec is provided by public monopoly.  
 Custodial services (All provinces)
:  Mutual  
 funds which offer securities in Canada must   use a resident custodian.  A non-resident  
 sub-custodian may be used if it has  
 shareholders equity of at least $100 million.    
 exchange rate and interest  
 rate instruments, including  
 products such as swaps,   forward rate agreements,  
 etc. (CPC 81339*) 
  transferable securities  
 (CPC 81321*) 
  other negotiable  
 instruments and financial  
 assets, 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 brok ers that are neither  
 resident nor registered in the province 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, provinci al or territorial laws. 
 
 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, Nova Scotia, Manitoba  
 and Saskatchewan):  A dir ector or officer of an  
 applicant firm must have been a resident of  
 Canada for a period of at least one year prior to   the application.  
  (Quebec):  Only broker age firms incorporated  
 under federal, provincial or territorial laws  
 may be members of the Montreal Exchange. 
  
   S/DCS/W/CAN 
Página 58 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  Custodial services (All provinces) :  Mutual  
 funds which offer securities in Canada must  
 use a resident custodian.  A non-resident  
 sub-custodian may be used if it has   shareholders equity of at least $100 million.  Advisory and auxiliary financial services
 and  
 Asset Management (Nova Scotia and Quebec):  
 The establishment must be managed by a  
 resident of the province.   
 (Quebec):  The responsibility for opening up  
 accounts is to be managed by a Quebec  
 resident.  
(g) Participation in issues of all 
 kinds of securities, 
 including underwriting and  placement as agent 
 (whether publicly or 
 privately) and provision of  service related to such 
 issues (CPC 8132) 
  Advisory and auxiliary financial services
  
 (British Columbia):  Must be incorporated,  
 formed or continued under federal, provincial   or territorial laws. 
 
 Asset management
 (Quebec):  The  
 management of pension funds of public and  
 para-public institutions in Quebec is provided  
 by a public monopoly. 
   
(h) Money broking  
 (CPC 81339*) 
 
(i) Asset management,   such as cash or portfolio  
 management, all forms of  
 collective investment   management, custodial,  
 depository and trust  
 services (CPC 8119*,   81323*). 
 4) See paragraph 4 of headnote on Financial  
 Services, and: 
 
 (Quebec):  Only Canadian residents may be   individual members of the Montreal exchange. 4) See paragraph 4 of headnote on Financial 
Services, and: 
 
 Trading in securities and commodity futures 
 
 and advisory and auxiliary financial services –   
 dealers, brokers and advisers :  (all provinces  
 except British Columbia, New Brunswick and   Quebec):  An individual applicant for  
 registration is required to have been a resident  
 of Canada for 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 of  
 application.     S/DCS/W/CAN
 Página 59Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
(j) Settlement and  
 clearing services for  
 financial assets, incl.  
 securities, derivative   products, and other  
 negotiable instruments  
 (CPC 81339*, 81319*) 
   (Quebec):  An individual acting as a 
representative of a dealer or adviser, subject to 
certain exemptions, must be a resident of the 
province.  
(k) Advisory, intermediation  
 and other auxiliary  
 financial services on all the   activities listed in Article  
 5(a)(v) through (xv) of the  
 Annex on Financial   Services, incl. credit  
 reference and analysis,  
 investment and portfolio  
 research and advice, advice  
 on acquisitions and on   corporate restructuring and  
 strategy (CPC 8131*,  
 8133*)     
(l) Provision and transfer  
 of financial information,   and financial data  
 processing and related  
 software by providers of   other financial services  
 (CPC 8131*, 842*, 843*,  
 844*)      S/DCS/W/CAN 
Página 60 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
9. TOURISM  AND   
 TRAVEL RELATED 
 SERVICES 
    
A. Hotels and restaurants   
 (including catering) 
    
 Hotel and other lodging  
 services 
 (CPC 641) 1) None 
2) None 1) None 
2) None  
 Food and beverage serving  
 services 
 (CPC 642/3) 3) None, other than: 
 
 Sale of liquor on premises  (Nova Scotia):   
 New licences require a majority approval in a   public vote 
 3) None, other than: 
 
 Purchase of recreational property
 (Ontario):   
 Non-residents are required to pay a 20 per cent   land transfer tax    S/DCS/W/CAN
 Página 61Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment 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 more of voting shares   must be Canadian citizens or permanent  
 residents  Sale of alcoholic beverages
 (Ontario):  The  
 majority of the board of directors must be  
 Canadian citizens or landed immigrants and  
 ordinarily resident in Ontario  
  (Saskatchewan):  The majority of shareholders  
 must be Canadian and manager must be a   Canadian citizen or permanent resident  (Alberta):  At least one director must be a  
 permanent resident  
  Sale of liquor  (Québec):  Is limited to federally  
 incorporated companies  (Newfoundland, Nova Scotia and Alberta):   
 Agents or managers must be Canadian citizens,   resident in the province 
  
 4) Unbound except as indicated in the horizontal  
 section, and: 
 4) Unbound except as indicated in the horizontal  
 section  
  Sale of liquor in a restaurant and tavern   
 (Québec):  Requirement for residency and  
 citizenship    
  Sale of alcoholic beverages  (Alberta,  
 Saskatchewan and Ontario):  Requirement for   permanent residency 
   
  (Manitoba):  Requirement for citizenship and 
residency 
   
  (Nova Scotia):  Licences for the sale of  
 alcoholic beverages will be granted only to  
 Canadian citizens 
   
B. Travel agencies and tour  
 operators services  
 1) None, other than: 1) None, other than:  
 Travel agency and tour  
 operator services 
 (CPC 7471)  Travel agencies and travel wholesalers   
 (Ontario):  Services must be supplied through a  
 commercial presence 
  Travel agents  (Québec):  Residency requirement   S/DCS/W/CAN 
Página 62 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
  Travel agencies  (Québec):  Services must be  
 supplied through a commercial presence  Travel counsellors  (Québec):  Residency  
 requirement  
   Travel agents and wholesalers  (Ontario):   
 Residency requirement 
  
 2) None 2) None  
 3) 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 be ordinarily   resident in the province 
  
 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 
  
    S/DCS/W/CAN
 Página 63Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
11. TRANSPORT  SERVICES 
    
 - Approval is required from the National  
 Transportation Agency prior to the acquisition  
 of any federally regulated transportation   undertaking with assets or annual gross sales in  
 Canada in excess of $10 million.  For these  
 purposes, a transportation undertaking means   any business principally engaged in any  
 transportation activity under federal jurisdiction 
 within Canada, excluding (a) those operated   by a person whose principal place of  
 residence is outside Canada, and (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 transportation   service by a non-Canadian is subject to  
 approval
*, for 
   
 1) all direct acquisitions of Canadian businesses  
 with assets of C$5 million or more   
 2) all indirect acquisitions of Canadian businesses  
 with assets of C$50 million or more, or   
 3) indirect acquisitions of Canadian businesses  
 with assets between C$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, page 2.   S/DCS/W/CAN 
Página 64 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
Maritime Transport Services  
 
International Transport 
(Freight and passengers) CPC 7211 and 7212, 
excluding cabotage   
 
1.   Unbound 
 2.   Unbound 
 
3.   Unbound 
 
4.   Unbound  
 
1.   Unbound 
 2.   Unbound 
 
3.   Unbound 
 
4.   Unbound  
 
Where not otherwise made 
available to international maritime transport 
suppliers pursuant to 
Article XXVIII(c)(ii), no 
measures shall be applied 
which deny reasonable and non-discriminatory access 
to the following services: 
 1. Towing and tug 
assistance; 
2. Provisioning, fuelling 
and watering; 
3. Garbage collecting and 
ballast waste disposal; 
4. Emergency repair 
facilities; 
5. Lightering and water 
taxi services; 
6. Ship agencies; 
7. Custom brokers; 8. Stevedoring and 
terminal services; 
9. Surveying and 
classification services; 
10. Transport services for 
the purposes of 
onward forwarding of 
cargoes, including the rental, leasing, hiring 
or chartering of 
trucks, railway carriages, ships, 
barges or related 
equipment.  
   S/DCS/W/CAN
 Página 65Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
MARITIME AUXILIARY 
SERVICES 
 
Maritime Cargo Handling Services (as defined)  
 
 
1. Unbound  
2. Unbound 
 
3. Unbound 
 4. Unbound 
  
 
 
1. Unbound  
2. Unbound 
 
3. Unbound 
 4. Unbound 
  
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 (as 
defined) 1. None, other than:  Licensed Customs Brokers  
(federal) (juridical pe rsons) requirement for a 
commercial presence 
 (natural persons): requi rement for a permanent 
residency 
 1. None  
                                                      
*     A commitment on this mode of deliver is not feasible.  S/DCS/W/CAN 
Página 66 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 2. None, other than 
 
 Licensed Customs Brokers  (federal) (juridical 
persons):  requirement fo r a commercial presence 
(natural persons):  requi rement for a permanent 
residence 2. None  
 3. None, other than: 
  Licensed Customs Brokers
 (federal) (juridical 
persons): Commercial presence must be by 
means of incorporation or a partnership 
 
 (a) A corporation must be incorporated in 
Canada and the majority of its directors must be permanent residents. 
 
 (b) A partnership must be composed of 
persons who are permanent residents. 3. None  
 4. Unbound except as indicated in the horizontal 
section and: 
 
 Licensed Customs Brokers  (federal) (natural 
persons): requirement fo r 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   
                                                      
*     A commitment on this mode of deliver is not feasible.   S/DCS/W/CAN
 Página 67Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
Maritime Agency Services (as 
defined) 1. Unbound 
 
2. Unbound 
 3. Unbound 
 
4. Unbound 
 1.   Unbound 
 
2.   Unbound 
 3.   Unbound 
 
4.   Unbound  
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  
    
 Maintenance and repair of  
 aircraft and aircraft engines 
 (CPC 8868*) 1) None 
2) None, other than:  
 Maintenance and repair of aircraft and aircraft  
 engines  - unbound   
 Computer reservations  
 systems 3) None   
 4) Unbound except as indicated in the horizontal 
 section   
  
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:   
   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 
   S/DCS/W/CAN 
Página 68 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 4) Unbound except as indicated in the horizontal  
 section 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  
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 Northwest  
 Territories):  Public convenience and 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.) 1) None    S/DCS/W/CAN
 Página 69Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Taxis 
 (CPC 71221) 2) None 
3) None, other than:   
 Rental services of cars with  
 drivers 
 (CPC 71222)  Taxis and rental services with drivers :   
 Operating licences and permission are under  
 the purview of local/provincial authorities   (Criteria related to approval include:   
 examination of the adequacy of current levels  
 of service;  market conditions establishing the   requirement for expanded se rvice;  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.) 
   
 Non-scheduled motor buses,  
 chartered buses and tour and  
 sightseeing buses 
 (CPC 71223)  Interurban bus transport and scheduled  
 services :  (British Columbia, Alberta, Prince  
 Edward Island, Saskatchewan, Manitoba,  
 Ontario, Québec, Nova Scotia, Newfoundland  
 and Northwest Territories):  Public convenience  and 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 4) Unbound except as indicated in the horizontal  
 section 
  
(b*) Freight transportation 
 1) None, other than: 1) None   S/DCS/W/CAN 
Página 70 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Highway freight  
 transportation 
 (CPC 71231, 71232, 71233, 
71234)  Highway freight transportation  (Québec):   
 Requirement for commercial presence in region 
 where permit applies   
  Cabotage  
   
 2) None 2) None  
 3) None, other than: 3) None  
  Highway freight transportation :  (British  
 Columbia, Saskatchewan, Manitoba, Ontario,  
 Québec, Prince Edward Island, Nova Scotia   and Newfoundland):  Public convenience and  
 needs test (Criteria related to approval include:   
 examination of the adequacy of current levels   of service;  market conditions establishing the  
 requirement for expanded se rvice;  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 4) Unbound except as indicated in the horizontal  
 section   
(c*) Rental of commercial  
 vehicle with operator 1) None, other than: 
  Cabotage
 
 1) None  
 Rental services of  
 commercial road vehicles  
 with operators 
 (CPC 7124) 2) None 
3) None 
4) Unbound except as indicated in the horizontal  
 section 2) None 
3) None 
4) Unbound except as indicated in the horizontal  
 section   
(d) Maintenance of road  
 transport equipment  1) None 1) None  
 Maintenance and repair  
 services of motor vehicles 
 (CPC 6112) 
 2) None 
3) None 2) None 
3) None    S/DCS/W/CAN
 Página 71Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
 Maintenance and repair  
 services of motorcycles and  
 snowmobiles 
 (CPC 6122)  4) Unbound except as indicated in the horizontal  
 section 4) Unbound except as indicated in the horizontal  
 section  
 Repair services n.e.c. of  
 motor vehicles, trailers,  
 semi-trailers on a fee or   contract basis 
 (CPC 8867) 
    
H*. Services auxiliary to all  
 modes of transport other  
 than Maritime Auxiliary  
 Services  1) 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  
(a) Container handling services 
 (CPC 7411) 
 
 Other cargo handling 
services 
 (CPC 7419) 2) None, other than: 
 
 Licensed Customs Brokers  (federal) (juridical  
 persons):  Services must be supplied through a   commercial presence 
 (natural persons):  Requirement for permanent  
 residency 2) None  
(b) Storage and warehouse  
 services 
 (CPC 742)  
(c) Freight transport agency  
 services  (CPC 748) 
 3) None, other than: 
 
 Licensed Customs Brokers
 (federal) (juridical  
 persons):  Commercial presence must be by  
 means of incorporation or a partnership 3) None   S/DCS/W/CAN 
Página 72 Modes of supply:  1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons 
 
Sector or Sub-sector 
 Limitations on Market Access Limitations on National Treatment Additional Commitments 
(d) Other supporting and  
 auxiliary transport services,  
 including freight forwarding 
 (CPC 749) (a) A corporation must be incorporated in Canada  
 and the majority of its directors must be  
 Canadian citizens or permanent residents 
 (b) A partnership must be composed of persons  
 who are Canadian citizens or permanent  
 residents 
 
4) Unbound except as indicated in the horizontal   section  
 
 
  
 
 
 
4) Unbound except as indicated in the horizontal  section  
   
 Licensed Customs Brokers  (federal) (natural  
 persons):  Requirement for permanent  
 residency     S/DCS/W/CAN 
 Página 73 
 
 
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 telecommunica tions 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 technica lly 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 sh all be maintained for the purpose of  preventing suppliers who, alone or 
together, are a major supplier  from engaging in or continui ng 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 servic es suppliers on a timely basis technical  information 
about essential facilities and commercially releva nt information which are necessary for 
them to provide services.  
 
2. Interconnection
 
 2.1 This section applies to linking with supplie rs 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 supplie r, where specific commitments are 
undertaken.   S/DCS/W/CAN 
Página 74  
 
2.2 Interconnection to be ensured
 
  Interconnection with a major suppl ier will be ensured at any tec hnically feasible point in the 
network.  Such interc onnection 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 
own like services or for like services of n on-affiliated 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 transparent, reasonable, having regard to economic feasibility, and suffi ciently unbundled so that the supplier need not pay for 
network components or facilities that it does not  require for the service to be provided;  
and 
 
 (c) upon request, at points in addition to th e network termination points offered to the 
majority of users, subject to  charges that reflect the cost of construction of necessary 
additional facilities. 
 2.3 Public availability of the procedures for interconnection negotiations
 
 
 The procedures applicable fo r interconnection to a major s upplier 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 in terconnection with a major supplie r 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 regu latory body as referred to in paragraph 5 below, 
to resolve disputes regarding appropriate terms,  conditions and ra tes for interconnection within a 
reasonable period of time, to the extent that these have not been established previously. 
 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 
administered in a transp arent, non-discriminatory and competitiv ely neutral manner and are not more 
burdensome than necessary for the kind of universal service defined by the Member.      
 
4. Public availability of licensing criteria  
  Where a licence is required, the following will be made publicly available:   S/DCS/W/CAN 
 Página 75 
 
 
 (a) all the licensing criteria and the period of time normally required to reach a decision 
concerning an application for a licence  and 
  (b) the terms and conditions of  individual licences. 
 
 The reasons for the denial of a licence w ill be made known to the applicant upon request. 
 5. Independent regulators
 
  The regulatory body is separate from, an d not accountable to, any supplier of basic 
telecommunications services. The decisions of and the procedures used by regulators shall be impartial 
with respect to all market participants.  6. Allocation and use of scarce resources
 
 
 Any procedures for the allocation and use of sc arce resources, including frequencies, numbers 
and rights of way, will be carried out in an obj ective, timely, transparent and non-discriminatory 
manner. The current state of alloca ted frequency bands will  be made publicly available, but detailed 
identification of frequencies allocated for specific government us es is not required. S/DCS/W/CAN 
Página 76  
 
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, e xploitation, or transportation of the mineral 
or non-living natural resources of the continental shelf; and 
  (c) the engaging by vessel in any maritime activity of a commercial nature in the territory 
of Canada and in its Exclusive Economic Zone and, with respect to waters above the 
continental shelf, in such other maritime activ ities of a commercial nature in relation to 
the exploration, exploitation, or transpor tation of the mineral or non-living natural 
resources of the continental shelf. 
  For non-maritime tran sport services, "cabotage" means that only Canadian-incorporated 
companies employing permanent residents as drivers,  using Canadian registered and either Canadian-
built or duty paid trucks, trailers or buses, may pr ovide truck or bus services between 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/stri pping, repairing, and making them available for 
shipments. 
 3. "Custom clearance services"  means activities in carrying out  on behalf of another party 
customs formalities concerning import, export or th rough 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 trans port and related services, from quotation to 
invoicing, and issuance of bills of lading on behalf of the companies; acquisition and 
resale of the necessary related services, pr eparation of documentation, and provision of 
business information; 
  - acting on behalf of the companies in organisi ng 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 stev edoring or public terminal operato r companies. The work 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. 
  S/DCS/W/CAN 
 Página 77 
 
 
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 
related services, consolidation and packing of car go, preparation of documen tation and provision of 
business information.  
 
_______________  S/DCS/W/CAN 
Página 78  
CANADA - LIST OF ARTICLE II (MFN) EXEMPTIONS 
 
Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
Film, Video and Television 
Programming Co-production 
 Differential treatment is accorded to works co-
produced with persons of 
countries with which Canada may have co-production 
agreements or arrangements, 
as well as to natural persons 
engaged in such co-
production  All countries 
 Indeterminate 
 For reasons of cultural policy, 
including to improve the 
availability of Canadian audiovisual 
productions in Canada, to promote greater diversity among foreign 
audiovisual works on the Canadian 
market, as well as to promote the 
international exchange of 
audiovisual works  
Film, Video and Television 
Programming  
Co-production and Distribution 
 Differential treatment is 
accorded to works co-
produced with persons of countries with which 
Québec may have co-
production arrangements, and to natural persons 
engaged in such co-
productions, as well as to natural and juridical persons 
engaged in film and video 
distribution pursuant to bilateral arrangements for 
the distribution of film, 
video and television programming in its territory 
 All countries 
 Indeterminate 
 For reasons of cultural policy, 
including to improve the 
availability of Québecois audiovisual productions in Québec, 
to promote greater diversity among 
foreign audiovisual works on the Québec market, and to promote the 
international exchange of 
audiovisual works, as well as to ensure that Québec distributors 
have improved access to films 
originating from all parts of the world, while allowing partners in 
film distribution arrangements to 
continue to distribute in Québec films for which they are recognized 
as the producers or the holders of 
the world distribution rights 
   S/DCS/W/CAN
 Página 79Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions 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 of fish catches, 
are granted only to fishing 
vessels from a country with 
which Canada has 
favourable fishery relations, based primarily on 
adherence by that country to 
Canadian and international conservation practices and 
policies 
 All countries 
 Indeterminate 
 Conservation of fisheries 
 
Insurance Intermediation:  Agency Services 
 Preferential access to the 
Ontario insurance services 
market is provided to non-
resident individual US insurance 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 companies 
 Preferential treatment in 
Québec for allocation of 
licences 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 licence to carry on business 
 Great Britain and Northern 
Ireland, Republic of Ireland 
 Indeterminate 
 Maintenance of existing historical 
preference 
  S/DCS/W/CAN 
Página 80  
Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
Air and Maritime Transport  - Exemptions from tax 
 Exemption from taxes on 
income and capital of a non-resident person earned in 
Canada from the operation 
of a ship or aircraft in international traffic on the 
basis of reciprocity with the 
country in which the person 
resides 
 All countries 
 Indeterminate 
 Maintenance of reciprocity as the 
basis for the tax reciprocity exemption 
 
Air Transport 
 
-  aircraft repair and 
maintenance services provided by service suppliers located 
outside of Canada 
 Preferential treatment is 
extended to the supply of 
repair and maintenance 
services as defined in Article I 2. b) (consumption abroad) 
by some foreign repair and 
maintenance service suppliers 
 All countries 
 Indeterminate 
 Air safety standards procedures 
 
Air Transport  
- the selling and marketing of 
air transport services  Bilateral air services 
agreements contain 
provisions that place 
limitations on the advertising, selling or 
marketing of specified air 
transport services  All countries 
 Indeterminate 
 Bilateral air agreements 
   S/DCS/W/CAN
 Página 81Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
Services incidental to agriculture  
- temporary entry of natural 
persons supplying services  Temporary entry of 
agricultural workers from countries with which Canada 
has signed a memorandum 
of understanding is subject to an accelerated process for 
labour certification 
 Anguilla 
Antigua and Barbuda Barbados 
Dominica 
Grenada Jamaica 
Mexico 
Montserrat 
St. Kitts-Nevis 
St. Lucia St. Vincent 
Trinidad and Tobago Indeterminate 
 Seasonal shortages of experienced 
farm workers and requirement for guaranteed return passage 
 
All sectors 
 Canada accepts compulsory 
arbitration of investor/state investment disputes brought 
by or in respect of service 
suppliers of countries with which Canada may have 
agreements providing for 
such a procedure  All countries 
 Indeterminate 
 Promotion and protection of foreign 
investment  
 
__________