WORLD TRADE
ORGANIZATIONS/DCS/W/CAN
24 January 2003
(03-0544)
Trade in Services Original:  English/
French
CANADA
Draft consolidated Schedule of Specific Commitments1
Attached is a draft consolidated version of the Schedule of Specific Commitments of Canada
in word format.  This document  does not substitute for the legally binding commitments undertaken
by Canada in its Schedule of Specific Commitments (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)
Attached to the draft consolidated schedule is Canada's draft consolidated Article II (MFN)
Exemption List (GATS/EL/16; GATS/EL/16/Suppl.2) in word format.
The draft consolidated versions of the Schedule and the MFN Exemption List were prepared
by the Secretariat, at the request of Members, to facilitate the process of negotiations, including the
presentation of initial offers.
_______________
                                                     
1 This document has been prepared, in English and French only, under the Secretariat's own responsibility and
without prejudice to the positions of Members and to their rights and obligations under the WTO.S/DCS/W/CAN
Page 2CANADA – 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 Limit ations on National Treatment Additional Commitments
I. HORIZONTAL COMMITMENTS
Cross-border and 
consumption abroad1), 2)None 1), 2)None, other than:
- Tax measures that result in differences of 
treatment with respect to expenditures made on scientific research and experimental 
development services
- Ontario - Tax measures resulting in differences
of treatment with respect to payments formanagement services made to affiliated non-residents.  Foreign corporations carrying onbusiness 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 Canadawhere competitive in terms of price and qualityin the case of all large scale energy projects
needing Industrial Development, Forest
Management, Oil Sands, Power Plant or GasPlant and Coal Development Permits.
- Newfoundland and Nova Scotia – Regulations
require that first consideration be given to
services provided within the province topetroleum operations where they are competitivein terms of price, quality and delivery.S/DCS/W/CAN
Page 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 Limit ations 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 ofeach year in the Canada Gazette
The monetary amount for 1994 is$C153 million to be adjusted thereafterannually for changes in nominal GDP
                                                     
*For the purpose of this schedule of commitments, approval is granted by the responsible Minister if he is satisfied that the in vestment is likely to be of net benefit to Canada taking into account
any information, undertakings and representations in respect of the application, and the following factors where relevant:
(a) the effect of the investment on the level and nature of economic activity in Canada, including, without limiting the general ity of the foregoing, the effect on employment, on resource processing,
on the utilization of parts, components and services produced in Canada and on exports from Canada;
(b) the degree and significance of participation by Canadians in the Canadian business or new Canadian business and in any indus tries in Canada of which the Canadian business or new Canadian
business forms or would form a part;
(c) the effect of the investment on productivity, industrial efficiency, technological development, product innovation and produ ct 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 indu strial, 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
Page 4Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 thiscommitment
- Subsidies related to research and development –
unbound
- Federal and sub-central tax measures (generally
pertaining to small business) may result in adifference 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 bynon-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 ofor is directly or indirectly owned by government
                                                     
*For the purposes of this schedule of commitments, businesses rela ted to Canada's cultural heritage and national identity mean p ersons engaged in the following activities:
(a) the publication, distribution, or sale of books, magazines, 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 exhi bition of audio or video music recordings;
(d) the publication, distribution or sale of music in print or machine readable form; or(e) radiocommunication in which the transmissions are intended for direct reception by the general public, and all radio, televi sion and cable broadcasting undertakings and all satellite programming
and broadcast network services.S/DCS/W/CAN
Page 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 Limit ations 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 ofsuch interests or assets by non-Canadianinvestors or their investments;  and may imposelimitations upon the ownership of such interestsor assets, and on the ability of owners of such
interests or assets to control any resulting
enterprise, by non-Canadian investors or theirinvestments.  With respect to any such sale orother disposition, Canada may adopt or maintainany measure relating to the nationality of seniormanagement or members of the board of
directors.
- Measures related to the supply of services
required to be offered to the public generally inthe following subsectors may result indifferential treatment in terms of
benefits:
income security or insurancesocial security or insurancesocial welfare
or price:
public educationtraininghealthchild careS/DCS/W/CAN
Page 6Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 Canadaand its Provinces and Territories, may providefor the favourable treatment of any aboriginal
person or organization in relation to acquisition,
establishment or operation of any commercial orindustrial 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 incentivesor treatment
- Alberta:  At least 50 per cent of the directors of
an Alberta Corporation must be residentCanadians.  Extra-provincial corporationsregistered under the Alberta BusinessCorporations Act must appoint an individualwho is resident in the province of Alberta as anattorney 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 toservice suppliers owned and operated byCanadian citizensS/DCS/W/CAN
Page 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 Limit ations 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 isnecessary to be a Canadian citizen or permanentresident of Canada to be eligible for a crowngrant of land.
- Manitoba:  Non-residents may be restricted in
the purchase of more than 10 acres of farm landand are subject to a tax on transfer of farmproperty.  The majority of directors of a meetingof the Board of a Manitoba Corporation must beCanadian residents.
- Newfoundland and Labrador:  A majority of the
directors of all corporations incorporated underprovincial law must be Canadian residents.  Aco-operative must  consist of at least five personsof 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 mustbe resident Canadians.
The Ontario Land Transfer Act levies anadditional tax on direct or indirect transfers of
land to non-residents.S/DCS/W/CAN
Page 8Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 FundCorporation must be Canadian residents.
Tax measures of the Province of Ontario mayresult in differences of treatment of corporationswith respect to capital gains on shares ofcorporations resident in Canada.
- Prince Edward Island:  The Prince Edward Island
Lands Protection Act requires out-of-provinceresidents acquiring an aggregate land holding inexcess of five acres or shore frontage in excessof 165 feet to obtain the approval of theprovincial cabinet.
Only residents of the province are eligible for aproperty tax rebate on non commercial realproperty.
- Québec:  Under the Law on Publicly Owned
Lands, priority will be accorded to Québecresidents in the acquisition or leasing of publiclands.  The Québec Land Transfer Duties Actlevies an additional tax on transfers of land tonon-residents.S/DCS/W/CAN
Page 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 Limit ations 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 companyincorporated for business in the province, or of a
registered extra-provincial company, must be
resident in that province and a majority of thedirectors must be resident in Canada.  For aco-operative, the majority of the board ofdirectors must be residents of Canada.  Thepurchase of provincial crown land by foreign
services suppliers is limited to ten acres.S/DCS/W/CAN
Page 10Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Movement of natural persons
providing services4) 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 Canadaand 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 thesale of services and/or other similar activitiesincluding those to prepare for establishing acommercial 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) StrategicEmployment are limited to permanent residents.
Benefits from the Ministry of Industry, Trade,
Science and Technology Assistance Program forStudies on Strategic Development in Businessare limited to consultants 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 yearand who seek temporary entry in order torender services to (i) the same juridical personwhich is engaged in substantive business
operations in Canada or (ii) a juridical person
constituted in Canada and engaged insubstantive business operations in Canadawhich is owned by or controlled by or affiliatedwith the aforementioned juridical person
None, other than:
- Entry and stay shall be a maximum period of
three years.S/DCS/W/CAN
Page 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 Limit ations 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
Page 12Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Professionals
Natural persons seeking to engage, as part of a
services contract obtained by a juridical personof another Member (other than agencies asdefined by CPC 872) in the activity at aprofessional level in a profession set out inChart A below, provided that the person
possesses the necessary academic credentials
and professional qualifications, which havebeen duly recognised, where appropriate, by theprofessional association in Canada.
None, other than:
- Temporary entry and stay shall be for a period
of up to 90 days or the time necessary tocomplete the services contract, whichever isless.  Such persons may not engage insecondary 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
Page 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 Limit ations 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.  Therewill be a limit of ten (10) entrants per project inthe case of senior computer specialists.
CHART A
Occupation Minimum educational 
requirements/alternative credentialsOther requirements
Engineers
AgrologistsBaccalaureate degree*
Baccalaureate degree in agriculture or related 
science plus four years of related experienceProvincial licence**
Licensing is required in New Brunswick, Alberta and Quebec.  Temporary 
licensing is required in British Columbia.
Architects Baccalaureate degree in architecture Provincial license and certificate 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
Page 14Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
CHART B
Occupation Minimum educational requirements/alternative
credentialsOther requirements
Foreign Legal Consultants
Urban Planners
Senior Computer 
SpecialistsBaccalaureate degree in law
Baccalaureate degree in urban planning
Graduate degree* in computer sciences, or 
related discipline; and ten (10) years of experience in computer science.Provincial licence
Provincial licence
                                                     
*The term "Graduate degree" means at least a Masters degree from an accredited academic institution in Canada or equivalent.
**Academic equivalencies will be determined by the relevant equivalencies services in Canada.S/DCS/W/CAN
Page 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 Limit ations 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 insurancesocial security or insurancesocial welfare
or price:
public educationtraininghealthchild care
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS  SERVICES
A*. Professional Services
(a*) Foreign Legal Consultants
(advisory services onforeign and publicinternational law only)
(CPC 861
*)1) None
2) None3) 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 requirement1) None
2) None3) None
4) Unbound except as indicated in the horizontal
sectionForeign 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
Page 16Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 hisher 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 fidelitybond or other security in an amount of at least$ 1,000,000 Canadian.S/DCS/W/CAN
Page 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 Limit ations 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 residencerequired for accreditation1) None, other than:
Auditing  (Alberta, Newfoundland, Nova Scotia,
Prince Edward Island, Manitoba and
Saskatchewan):  Residency requirement foraccreditation
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 requirementfor accreditation(Alberta, Ontario):  Permanent residencerequired for accreditation2) NoneS/DCS/W/CAN
Page 18Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3) None, other than commercial presence must
take the form of a sole proprietorship or
partnership3) None, other than:
Auditing  (Saskatchewan, British Columbia,
Ontario, Nova Scotia, Québec, Prince Edward
Island, Newfoundland and Alberta):  Office mustbe 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 requirementfor accreditation(Alberta, Ontario):  Permanent residence
required for accreditation4) Unbound except as indicated in the horizontal
section, and:
Auditing  (Alberta, Newfoundland, Nova Scotia,
Prince Edward Island, Manitoba and
Saskatchewan):  Residency requirement foraccreditation
Licensed Public Accountants (Manitoba):
Residency requirement for accreditation
(c) Taxation Services
(excluding legal services)(CPC 863*)1) None
2) None3) None4) Unbound except as indicated in the  horizontal
section1) None
2) None3) None4) Unbound except as indicated in the  horizontal
section
(d) Architectural services
(CPC 8671)1) None, other than:
Architects (Québec):  Citizenship requirement
for accreditation1) None, other than:
Architects (Nova Scotia, New Brunswick and
Newfoundland):  residency requirement for
accreditation
Landscape architects (Newfoundland):
Residency requirement for accreditationS/DCS/W/CAN
Page 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 Limit ations 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 accreditation2) 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
accreditationEngineers (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 foraccreditation(Québec):  Citizenship requirement foraccreditation
Engineering design services
for mechanical and
electrical installations forbuildings(CPC 86723)2) None, other than:
Consulting Engineers (Manitoba):
Requirement for a commercial presence for
accreditation2) NoneS/DCS/W/CAN
Page 20Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 foraccreditation
Engineering design forindustrial processes andproduction
(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 foraccreditation(Québec):  Citizenship requirement foraccreditationEngineers (Saskatchewan):  Residency
requirement for accreditation
Other engineering services
(CPC 86729)
(f) Integrated engineering
services(CPC 8673)
Integrated engineering
services for transportationinfrastructure turnkeyprojects(CPC 86731)1) None, other than:
Consulting Engineers (Manitoba):
Requirement for a commercial presence for
accreditation
Engineers (British Columbia, Newfoundland,
Alberta, Ontario, New Brunswick, and NovaScotia):  Must be permanent resident foraccreditation(Québec):  Citizenship requirement for
accreditationS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
Integrated engineering and
project management
services for water supply
and sanitation worksturnkey projects(CPC 86732)Integrated engineeringservices 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 foraccreditation
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 foraccreditation
(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 title1) None, other than:
Community/Urban Planning (Newfoundland and
Saskatchewan):  Residency requirement
2) None
3) None2) None
3) None
4) Unbound except as indicated in the horizontal
section, and:
Community/Urban Planning (Québec):
Citizenship requirement for use of title4) Unbound except as indicated in the horizontal
section, and:
Community/Urban Planning (Newfoundland and
Saskatchewan):  Residency requirementS/DCS/W/CAN
Page 22Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
B*. Computer and Related
Services1) 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
section2) None
3) None
4) Unbound except as indicated in the horizontal
section
(b*) Software implementation
services, including systemsand software consulting
services, systems analysis,
design, programming andmaintenance services,excluding those listed underFinancial Services 7Bl(CPC 842*)
(c*) Data processing services,
including processing,tabulation and facilitiesmanagement services,excluding CommunicationsServices 2Cn and Financial
Services 7Bl
(CPC 843*)
(d*) Data base services,
excluding those listed underFinancial Services 7Bl
(CPC 844*)
(e) Maintenance and repair
services of office machineryand equipment includingcomputers(CPC 845)
Other computer services(CPC 849)S/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
C*. Research and Development 1) None 1) None
(b*) Research and experimental
development services onsocial sciences and
humanities, including law,
economics, exceptlinguistics and language(CPC 852*)2) None
3) None4) Unbound except as indicated in the horizontal
section2) None
3) None4) Unbound except as indicated in the horizontal
sectionS/DCS/W/CAN
Page 24Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
D. Real Estate Services
(a) Real estate services
involving own or leasedproperty
(CPC 821)1) None, other than:
Real Estate Services (Ontario, Nova Scotia,
Newfoundland, Prince Edward Island and
Saskatchewan):  Services must be suppliedthrough a commercial presence1) None, other than:
Real Estate Agents (Alberta, Québec, Yukon,
Manitoba, Nova Scotia, Newfoundland, British
Columbia and Prince Edward Island):  Residencyrequirement
(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 suppliedthrough a commercial presenceReal Estate Agents (Alberta, Québec, Yukon,
Manitoba, Nova Scotia, Newfoundland, British
Columbia and Prince Edward Island):  Residencyrequirement
Real Estate Agents (Alberta, Newfoundland):
Services must be supplied through acommercial presence
Chartered Appraisers (Québec):  Citizenship
requirement for use of titleS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
E*. Rental/Leasing Services 
without Operators
(a),b),c),d) Leasing or rental
services concerningmachinery and equipmentwithout operator, includingcomputers
(CPC 831)1) None
2) None3) None4) Unbound except as indicated in the horizontal
section1) None
2) None3) None4) Unbound except as indicated in the horizontal
section
(e*) Leasing or rental services
concerning personal andhousehold goods (excludingin 83201, the rental ofpre-recorded records, sound
cassettes, CD's and
excluding 83202, rentalservices concerning videotapes)(CPC 832*)
F*. Other Business Services
(b) Market research and public
opinion polling services(CPC 864)1) None
2) None3) None4) Unbound except as indicated in the horizontal
section1) None
2) None3) None4) 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 foraccreditation
Financial managementconsulting services(CPC 86502)Professional Administrators and Certified
Management Consultants  (Québec - Québec
Professional Corporation of Administrators):
Citizenship requirement for use of titleS/DCS/W/CAN
Page 26Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 consultingservices(CPC 86504)Agrologists (Newfoundland):  Permanent
residency requirement for accreditation
(Québec):  Citizenship requirement foraccreditation
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) None3) None4) Unbound except as indicated in horizontal
section1) None
2) None3) None4) Unbound except as indicated in horizontal
section
(e) Technical testing and
analysis services includingquality control andinspection(CPC 8676)1) None
2) None3) None4) Unbound except as indicated in the horizontal
section1) None
2) None3) None4) Unbound except as indicated in the horizontal
sectionS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
(f*) Rental of agricultural
equipment with operator
(CPC 8811*)
Services incidental to
forestry and logging,including forestmanagement
(CPC 8814)1) None
2) None
3) None
4) Unbound except as indicated in the horizontal
section1) None
2) None
3) None
4) Unbound except as indicated in the horizontal
section
(h) Services incidental to
mining, including drillingand field services and rentalof equipment with operator(CPC 883)1) None
2) None3) None4) Unbound except as indicated in the horizontal
section1) None
2) None3) None4) 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 - basicmetals(CPC 8851)Toll Refining of Basic Metals (Ontario):  Must
be treated or refined in Canada
3) None4) Unbound except as indicated in the horizontal
section3) 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 acommercial presence1) None
2) None, other than:  Services must be supplied
through a commercial presence2) None
3) None 3) None
4) Unbound except as indicated in the horizontal
section4) Unbound except as indicated in the horizontal
sectionS/DCS/W/CAN
Page 28Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 presence1) None
2) None, other than:  Services must be supplied
through a commercial presence2) 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 shares3) None, other than:
Security and Investigation Services
(Newfoundland):  Majority of the Board of
Directors and the manager of business engagedin this activity must be Canadian citizens orresidents
4) Unbound except as indicated in the horizontal
section, and:
Security and investigation services (Québec):
Citizenship requirement for private
investigators4) 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 Canadiancorporation or a partnership of the foregoing1) 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 mineralresource, petroleum or natural gasS/DCS/W/CAN
Page 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 Limit ations 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 residencyrequirement for accreditation.
Subsurface Surveying Services (Québec):
Citizenship requirement for accreditationProfessional Technologist (Québec):
Citizenship requirement for accreditationChemists (Québec):  Citizenship requirement
for accreditation
2) None, other than:Applied Science Technologist/Technoician
(British Columbia):  Residency requirement for
accreditation
Cadastral surveying (Ontario):  Residency
requirement for accreditationGeoscientists (Newfoundland):  Residency
requirement for accreditationLand 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 inOntario for accreditation
(Manitoba, Nova Scotia, Newfoundland and
Québec):  Citizenship requirement foraccreditationMineral 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 mineralresource, petroleum or natural gas
Subsurface Surveying Services (Québec):
Citizenship requirement for accreditationLand Surveyors (Ontario, British Columbia):
Residency requirement for accreditation
(Ontario):  Training must be completed in thatprovince 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 takethe form of a surveyor's corporation3) 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
Page 30Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Free Miner (British Columbia):  Applicant must
be a permanent residentApplied Science Technologist/Technician
(British Columbia):  Residency requirement for
accreditation
Land Surveyors (Manitoba, Nova Scotia, and
Québec):  Citizenship requirement foraccreditation(Newfoundland):  Permanent residencyrequirement for accreditationCadastral surveying (Ontario):  Residency
requirement for accreditation
Geoscientists (Newfoundland):  Residency
requirement for accreditation
Subsurface surveying services (Québec):
Citizenship requirement for accreditationProfessional Technologist (Québec):
Citizenship requirement for use of title
Chemists (Québec):  Citizenship requirement
for accreditationLand Surveyors (Ontario, British Columbia):
Residency requirement for accreditation
(n) Repair services of personal
and household goods(CPC 633)
Repair services incidental to
metal products, machineryand equipment includingcomputers and
communications equipment
on a fee or contract basis(CPC 8861 to 8866)1) None
2) None3) None
4) Unbound except as indicated in the horizontal
section1) None
2) None3) 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
section1) None
2) None
3) None
4) Unbound except as indicated in the horizontal
sectionS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
(q) Packaging services
(CPC 876)1) None
2) None
3) None
4) Unbound except as indicated in the horizontal
section1) 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 presence1) None, other than:
Patent and Trade Mark Agents (federal):
Residency requirementCollection Agencies (natural persons) (Ontario,
Saskatchewan):  Residency requirementCertified 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 natural 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 patentagents (CPC 87909)2) None, other than:
Certified Translators and Interpreters (Québec):
Citizenship requirement for use of title2) None, other than:
Patent and Trade Mark Agents (federal):
Residency requirementS/DCS/W/CAN
Page 32Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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
residency4) 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 orself-owned transport
(CPC 75121*)1) None
2) None3) None, other than:
Courier Services (Nova Scotia and Manitoba):
Economic needs test (Criteria related to
approval include: examination of the adequacyof current levels of service; market conditions
establishing the requirement for expanded
service; the effect of new entrants on publicconvenience, including the continuity andquality of service, and the fitness, willingnessand ability of the applicant to provide properservice)
4) Unbound except as indicated in the horizontal
section1) None
2) None3) None
4) Unbound except as indicated in the horizontal
sectionS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
2C. Telecommunication 
Services*,**
(a) Voice telephone services
(b) Packet-switched data
transmission services
(c) Circuit-switched data
transmission services1) None, other than:
Routing of basic telecommunications services
between points within Canada, and betweenCanada and points outside of Canada, isregulated to promote the use of Canadian
transmission facilities, except that routing of:1) None Canada undertakes the
obligations contained in thereference paper attachedhereto.
(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 UnitedStates;
- 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 satelliteservices between Canada and points in theUnited States;
- satellite services will be unrestricted as of
March 1, 2000.
* Excluding services
regulated under theBroadcasting Act  and
measures affecting such
services.2) None 2) None
** Excluding
telecommunications servicessupplied for thetransmission of services
regulated under the
Broadcasting Act  where
such services are intendedfor direct reception by thepublic.S/DCS/W/CAN
Page 34Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3) None, other than:
Foreign investment in facilities-based
telecommunications service suppliers is permittedup to a cumulative total of 46.7 % of voting shares,based on 20 % direct investment and 33 1/3 %indirect investment.  Such suppliers must becontrolled 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 States, as of December 31, 1999;
- fixed satellites owned and controlled up to a 
level of 100% by foreign service providers may
be used to provide services between points in 
Canada and between Canada and points in the United States, as of March 1, 2000.
Facilities-based telecommunications service 
suppliers that exceeded the permissible 
cumulative  foreign investment level cited above
on July 22, 1987 and continue to exceed this levelmay be subject to restrictions.3) None, other than:
At least 80 percent of the members of the board of
directors of facilities-based telecommunicationsservice suppliers must be Canadian.S/DCS/W/CAN
Page 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 Limit ations 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 telecommunicationsservice supplier.
For Teleglobe Canada, a "non-resident" carrieror "associate" as defined in the TeleglobeCanada Reorganization Act may, on October 1,1998, hold voting shares up to the permissiblecumulative 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 longerbe 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 ofManitoba Telecom Services Inc. or of anaffiliateS/DCS/W/CAN
Page 36Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 isnot  permitted.
Competition in the provision of interexchange
voice telephone service in the serving areas ofNorthwestel Inc., Ontario NorthlandTransportation Commission, and Prince RupertCity Telephones, may be limited.
Competition in the provision of local wireline
telephone services in the serving areas of
Northwestel Inc., Ontario NorthlandTransportation Commission, Prince Rupert CityTelephones, 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
Page 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 Limit ations on National Treatment Additional Commitments
Enhanced or value-added
services, for the supply of
which the underlying
telecommunicationstransport facilities are leasedfrom providers of publictelecommunicationstransport networks; these
include:
(h) Electronic mail
(CPC 7523*)1) None
2) None
3) None
4) Unbound except as indicated in the horizontal 
section1) 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, includingstore and forward, store andretrieve
(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
Page 38Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3. CONSTRUCTION
SERVICES
A. General construction work
for buildings1) None 1) None
Construction work for
buildings, including formulti-dwelling buildings,warehouses and commercial
buildings
(CPC 512)2) None
3) None2) None
3) None, other than:
Construction Contractor (Ontario):  A
non-resident who will be consuming or using
tangible personal property in Ontario is requiredto deposit with the Treasurer 4 per cent of theamount to be paid under the contract or post aguarantee 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
section4) Unbound except as indicated in the horizontal
section
B*. General construction work
for civil engineering
Construction work for civilengineering, including forhighways, airports,
harbours, dams, bridges,
construction for mining andmanufacturing, rail, `powerand communicationsfacilities, pipelines andstadia and other recreational
facilities
(CPC 513*)1) None, other than cabotage
(see transportation section)
2) None3) 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
section1) 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 OntarioS/DCS/W/CAN
Page 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 Limit ations 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
section1) 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 andfinishing work
(CPC 517)1) None
2) None3) None4) Unbound except as indicated in the horizontal
section1) None
2) None3) None4) Unbound except as indicated in the horizontal
section
E*. Other
Pre-erection work atconstruction 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
section1) None
2) None
3) None
4) Unbound except as indicated in the horizontal
section
Renting services related toequipment for construction
or demolition of buildings
or civil engineering works,with operator(CPC 518)S/DCS/W/CAN
Page 40Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4. DISTRIBUTION
SERVICES
A*. Commission agents' services
Commission agents' services
(excluding 62112, sales on afee or contract basis of food
products, beverages and
tobacco and sales on a fee orcontract basis ofpharmaceutical and medicalgoods in 62117)(CPC 621*)1) None
2) None3) None4) Unbound except as indicated in the horizontal
section1) None
2) None3) None4) Unbound except as indicated in the horizontal
section
B*. Wholesale trade services
Wholesale trade services(excepting agriculture andlive animals in 6221;fisheries products in 62224;
alcoholic beverages in
62226; musical scores,audio and video recordingsin 62244; and books,magazines, newspapers,
journals, periodicals and
other printed matter in62262; and 62251 ofpharmaceutical and medicalgoods, and 62252,  surgicaland 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 withnon-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) None1) None, other than:
Fish Buyers (Newfoundland):  Non-residents
must be registered and licensed in order to
purchase unprocessed fish from primaryproducers and/or process fish
2) NoneS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
3) None, other than:
Fish Buyers (British Columbia):  Mobile fish
buyers licenses are not issued to foreigners
4) Unbound except as indicated in the horizontal
section3) None
4) Unbound except as indicated in the horizontal
section
C*. Retailing services
Food retailing services(excluding liquor, wine andbeer sales in 63107)(CPC 631*)
Non-food retailing services
(excluding music scores,
audio and video records andtapes in 63234; books,magazines, newspapers andperiodicals in 63253; andpharmaceutical, medical and
orthopaedic goods in 63211
and printed music in 63251)(CPC 632*)1) None, other than:
Itinerant Sellers (O ntario and Québec):
Commercial presence required
Direct Sellers (Nova Scotia, British Columbia):
Services must be supplied through a
commercial presence
2) None
3) None4) Unbound except as indicated in the horizontal
section1) None, other than:
Distribution Services
Indirect tax measures that result in differences in
treatment with respect to delivery by mail ofgoods in Canada
Direct Sellers (Newfoundland):  Residency
requirement
2) None3) None4) Unbound except as indicated in the horizontal
section
Sale of motor vehicles
including automobiles and
other road vehicles(CPC 6111)
Sale of parts and accessoriesof motor vehicles(CPC 6113)
Sales of motorcycles andsnowmobiles and of relatedparts and accessoriesCPC 6121)S/DCS/W/CAN
Page 42Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 canbe served legal documents1) 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
section4) Unbound except as indicated in the horizontal
section
E*. Other
Retail sales of motor fuel
(CPC 613)1) None
2) None3) None, other than:
Retail petroleum (Prince Edward Island):
Public convenience and necessity test (Criteria
related to approval include:  examination of theadequacy of current levels of service;  marketconditions establishing the requirement for
expanded service;  the effect of new entrants on
public convenience, including the continuityand quality of service, and the fitness,willingness and ability of the applicant toprovide proper service.)1) None
2) None3) None
4) Unbound except as indicated in the horizontal
section4) Unbound except as indicated in the horizontal 
section
6. ENVIRONMENTAL
SERVICES
A. Sewage services
(CPC 9401)1) None 1) NoneS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
B. Refuse disposal services
(CPC 9402)2) None
3) None
4) Unbound except as indicated in the horizontal
section2) 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
Page 44Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 ("Underst anding").
2. For greater certainty, market-access commitments with respect to the "cross-border" and "consumption abroad" supply of servic es (as described in paragraphs 2 (a) and
2 (b) of 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 Unde rstanding does not impose any obligation to allow non-resident fin ancial services suppliers to solicit 
business.
3. The commitments in "commercial presence"  are bound according to the Understanding.
4. The commitments on presence of natural persons are sheduled in accordance with the Understand ing and bound according to the g eneral limitations applicable to all
sectors in this schedule (Part 1).
5. Otherwise, the commitments in this Chapter 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 corporationswhich includes a financial institution may
be treated as exempt supplies under
value-added taxes.  Imported supplies donot qualify for this treatment.
(ii) Supplies between resident and
non-resident branches or representative
offices of a financial institution aretreated as supplies between separatepersons for the purposes ofvalue-added taxes.S/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
3) None, other than:
Federally-regulated financial institutions
having capital in excess of $750 million arerequired, within five years of having reachedthe threshold, to have 35 per cent of theirvoting shares widely-held and listed andposted for trading on a Canadian Stock
Exchange.3) None, other than:
(i) Certain supplies between members
of a closely-related group of corporationswhich includes a financial institution maybe treated as exempt supplies undervalue-added taxes.  Imported supplies donot qualify for this treatment.
Foreign-owned federally regulated institutions
(i.e.  insurance, banks and trust and loan):  A
controlling number of shares of a Canadiansubsidiary must be held directly by the foreigncompany incorporated in the jurisdiction
where the foreign company, either directly or
through a subsidiary, principally carries onbusiness.(ii) Supplies between resident and
non-resident branches or representativeoffices of a financial institution aretreated as supplies between separatepersons 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 Canadiancitizens ordinarily resident in Canada or
permanent residents ordinarily resident inCanada.
The Government of Ontario Management
Board Directive and Industrial Development
Review Process provides for a price preferenceof up to 10 per cent for Canadian content basedon value-added in Canada for certaingovernment purchases.  The ManagementBoard 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
Page 46Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 similarcompensation 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 suppliedthrough 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 anon-resident reinsurer is limited to no morethan 25 per cent of the risks undertaken by theinsurer 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 orexchanges in regard to a contract against a riskordinarily within Canada, unless such insuranceis deemed not to be available in Canada.
Direct insurance (Alberta):  A fee payable to the
province of 50 per cent of the premium paidand regulatory notification are required oninsurance of risks in the province by unlicensedinsurers.S/DCS/W/CAN
Page 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 Limit ations 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 incorporated under federal or
provincial laws;
(ii) a corporation incorporated 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 companies do not apply to
certain mutual insurance companiesincorporated 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 incorporated in the
jurisdiction where the foreign insurancecompany, either directly or through asubsidiary, principally carries on business.
(All provinces):  Insurance activities can only
be provided through:
(i) a corporation incorporated under
provincial statutes;S/DCS/W/CAN
Page 48Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 foreigncorporation);
(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 mutualassociation incorporated under Acts of Quebecas the case may be.  It can also exerciseadditional 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 corporationsmust be federally-authorized.
(Quebec):  Non-residents can not acquire,without ministerial approval, either directly orindirectly, more than 30 per cent of the votingrights attached to shares of a Quebec-charteredinsurance company or of its controlling entity.
(Quebec): Upon any allotment or transfer ofvoting shares of the capital stock insurancecompany “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 toQuebec residents and subsequently to otherCanadian residents, but that no offer was madeor was acceptable.
(Federal):  The purchase of reinsuranceservices by a Canadian insurer, other than alife insurer or reinsurer, from a residentreinsurer is limited to no more than 75 percent of the risks undertaken by the insurerpurchasing the reinsurance.S/DCS/W/CAN
Page 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 Limit ations 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 ofthe company, is subject to ministerialapproval.
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 (includingbroking and agencyservices) (CPC 8140)1) None, other than:
Intermediation of insurance relating to
maritime shipping, commercial aviation, space
launching, freight (including satellites) and
goods in international transit (all provinces):
Services must be supplied through a
commercial presence in the province in whichthe service is provided.1) None, other than:
(Saskatchewan): Fire or hail insurance contracts
have to be signed or countersigned by alicensed 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 theprovince.
(Manitoba):  Licenses to act as insuranceagents and brokers are not issued to
non-residents of Canada.
(New Brunswick):  Licenses shall not be
issued to a corporation whose head office isoutside Canada.S/DCS/W/CAN
Page 50Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(Alberta and Manitoba):  A license to act as a
special broker authorized to place insurance
coverage with unlicensed insurers is restricted
to residents of the province, as the case maybe.
(British Columbia): Licenses for generalinsurance shall be issued only to residents ofthe province.
(Prince Edward Island): Licenses to act asinsurance agent or adjusters are not issued tonon-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 inCanada.  The excise tax is also applicable onnet premiums payable with regard to a contractentered into, through a non-resident broker or
agent, with any insurer authorized under the
laws of Canada or of any province to carry outthe business of insurance.S/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
3) None, other than:
(New Brunswick):  Licenses shall not be
issued to a corporation whose head office isoutside 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 alicensed agent who resides in the province.Where there is disagreement concerning hailinsurance, such damages are to be estimated byan appraiser who is a taxpayer of the province.
(Ontario):  No licen ce is provided to a
corporation to act as an insurance broker,agency or adjuster if the majority of the votingrights are in shares owned by non-residents.
A corporate agency or adjuster or insurance
broker which is majority non-resident-ownedand licensed as a result of grand-fatheringcannot expand through purchase of assets orbusiness or merger or amalgamation with anyother broker, agent or adjuster.  No licence is
provided to a corporation or partnership which
is an insurance agency or adjuster if the headoffice is outside Canada or if any partner isresident outside Canada.
(Manitoba):  Licenses to act as insuranceagents and brokers are not issued tonon-residents of Canada.
(Alberta and Manitoba):  A license to act as aspecial broker authorized to place insurance
coverage with unlicensed insurers is restricted
to residents of the province, as the case maybe.S/DCS/W/CAN
Page 52Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 tonon-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 fromthe public(CPC 81115-81119)1) None
2) None3) 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) None3) 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 Actand 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 bankincorporated in the jurisdiction where the
authorised foreign bank principally carries on
business.
An authorised foreign bank can establish onlyone of two types of bank branches:S/DCS/W/CAN
Page 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 Limit ations 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 inwhich 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 theCanada Deposit Insurance Corporation.
A full service bank branch can only acceptdeposits in amounts less than $150,000 andpayable in Canada if the sum of all depositsbelow $150,000 amounts to less than one percent of total deposits payable in Canada.
A lending bank branch can only acceptdeposits or otherwise borrow money by meansof financial instruments from, or guaranteeany securities or accept any bills of exchangesthat cannot be subsequently 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 abank in the country under whose laws it wasincorporated or in any country in which itcarries on business.S/DCS/W/CAN
Page 54Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 loancompany, or a trust company that acceptsdeposits.
No one person (Canadian or foreign) may ownmore than 10 per cent of any class of shares ofa 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 Manitoba):  The direct
or indirect acquisition of Canadian-controlled
companies by non-residents is restricted to 10per cent individually and 25 per centcollectively.
(Saskatchewan):  Individual and collective
foreign ownership of Canadian-controlled andprovincially incorporated companies can be nomore than 10 per cent of shares.
(British Columbia):  Incorporations, share
acquisition or application for business
authorization, where any person controls orwill control 10 per cent or more of the votes ofthe company, are subject to ministerialapproval.(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 residein Quebec.S/DCS/W/CAN
Page 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 Limit ations 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 anadditional corporation.
(Ontario): Consent to change in control ortransfers of 10 per cent or more of votingshares 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 theprovince.
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 percent individually and 25 per cent collectivelyof 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 Canadiancitizens.
(Quebec): Founding members of caisses
populaires must have a residence, place ofbusiness or employment in the territorymentioned in the caisse’s statutes.S/DCS/W/CAN
Page 56Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 publicmonopoly.Venture capital corporations (federal and all
provinces): Measures that result in a different
tax treatment with respect to an investment in aventure capital corpor ation 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 marketor otherwise, the following:1) None, other than:
Advisory and auxiliary financial services
(Alberta, British Columbia, Nova Scotia,
Ontario, Quebec and Saskatchewan): Servicesmust be supplied through a commercialpresence in the jurisdiction in which theadviser is providing advice.1)  NoneS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
money market instruments
(cheques, bills, certificate
of deposits, etc.)
(CPC 81339*);
foreign exchange
(CPC 81333*);
derivative products
includingbut not limited to, futuresand options (CPC 81339*)Asset management (Alberta, British
Columbia, Nova Scotia, Ontario, Quebec and
Saskatchewan):  Services must be supplied
through a commercial presence in thejurisdiction 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-residentsub-custodian may be used if it has
shareholders equity of at least $100 million.
exchange rate and interest
rate instruments, includingproducts 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 brokers that are neither
resident nor registered in the province inwhich the trade is effected.
3) None, other than:
Securities dealers and brokers (British
Columbia, Ontario, Saskatchewan, Yukon):
Must be incorporated, formed or continuedunder federal, provincial 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 director or officer of an
applicant firm must have been a resident of
Canada for a period of at least one year prior tothe application.
(Quebec):  Only brokerage firms incorporatedunder federal, provincial or territorial lawsmay be members of the Montreal Exchange.S/DCS/W/CAN
Page 58Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 hasshareholders 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 Quebecresident.
(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, provincialor 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 portfoliomanagement, all forms ofcollective investmentmanagement, 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 priorto the application and a resident of the provincein which he/she wishes to operate at the date ofapplication.S/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
(j) Settlement and
clearing services for
financial assets, incl.
securities, derivativeproducts, and othernegotiable 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 theactivities listed in Article5(a)(v) through (xv) of theAnnex on FinancialServices, incl. credit
reference and analysis,
investment and portfolioresearch and advice, adviceon acquisitions and oncorporate restructuring andstrategy (CPC 8131*,
8133*)
(l) Provision and transfer
of financial information,and financial data
processing and related
software by providers ofother financial services(CPC 8131*, 842*, 843*,844*)S/DCS/W/CAN
Page 60Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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) None1) None
2) None
Food and beverage servingservices(CPC 642/3)3) None, other than:
Sale of liquor on premises  (Nova Scotia):
New licences require a majority approval in a
public vote3) None, other than:
Purchase of recreational property (Ontario):
Non-residents are required to pay a 20 per cent
land transfer taxS/DCS/W/CAN
Page 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 Limit ations 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 sharesmust be Canadian citizens or permanentresidentsSale 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 shareholdersmust be Canadian and manager must be aCanadian 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 andcitizenship
Sale of alcoholic beverages (Alberta,
Saskatchewan and Ontario):  Requirement forpermanent residency
(Manitoba):  Requirement for citizenship and
residency
(Nova Scotia):  Licences for the sale ofalcoholic beverages will be granted only toCanadian citizens
B. Travel agencies and tour
operators services1) 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 presenceTravel agents (Québec):  Residency requirementS/DCS/W/CAN
Page 62Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Travel agencies (Québec):  Services must be
supplied through a commercial presenceTravel 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 ordinarilyresident 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 requirementS/DCS/W/CAN
Page 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 Limit ations 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 inCanada in excess of $10 million.  For thesepurposes, a transportation undertaking meansany business principally engaged in any
transportation activity under federal jurisdiction
within Canada, excluding (a) those operatedby a person whose principal place ofresidence is outside Canada, and (b) thoseengaged in the transport of goods and/orpassengers solely between Canada and
another country.
- The acquisition of control of a Canadian
business with respect to any transportationservice by a non-Canadian is subject toapproval
*, for
1) all direct acquisitions of 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 percent of the value of the total internationaltransaction
                                                     
*Same criteria as indicated in Part A, page 2.S/DCS/W/CAN
Page 64Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Maritime Transport Services
International Transport
(Freight and passengers)CPC 7211 and 7212,excluding cabotage1.   Unbound
2.   Unbound3.   Unbound
4.   Unbound1.   Unbound
2.   Unbound3.   Unbound
4.   UnboundWhere not otherwise made
available to internationalmaritime transportsuppliers pursuant toArticle XXVIII(c)(ii), nomeasures shall be applied
which deny reasonable and
non-discriminatory accessto 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 ofonward forwarding ofcargoes, including therental, leasing, hiringor chartering of
trucks, railway
carriages, ships,barges or relatedequipment.S/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
MARITIME AUXILIARY
SERVICES
Maritime Cargo Handling
Services (as defined)1. Unbound
2. Unbound
3. Unbound4. Unbound1. Unbound
2. Unbound
3. Unbound4. Unbound
Storage and Warehousing
Services CPC 742 (as amended)1. Unbound*
2. None
3. None
4. Unbound except as indicated in the horizontal
section1. 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 persons) requirement for a
commercial presence
(natural persons): requirement for a permanent
residency1. None
                                                     
*     A commitment on this mode of deliver is not feasible.S/DCS/W/CAN
Page 66Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
2. None, other than
Licensed Customs Brokers (federal) (juridical
persons):  requirement for a commercial presence
(natural persons):  requirement for a permanent
residence2. 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 directorsmust 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 for permanent residency.4. Unbound except as indicated in the horizontal
section
Container Station and Depot
Services (as defined)1. Unbound*
2. None
3. None
4. Unbound except as
indicated in the horizontal section1. 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
Page 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 Limit ations on National Treatment Additional Commitments
Maritime Agency Services (as
defined)1. Unbound
2. Unbound3. Unbound
4. Unbound1.   Unbound
2.   Unbound3.   Unbound
4.   Unbound
Maritime Freight Forwarding
Services (as defined)1. None
2. None
3. None4. Unbound except as
indicated in the horizontal section1. None
2. None
3. None4. 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 reservationssystems3) 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) None1) None
2) None3) None, other than:
Railways (Newfoundland):  Majority of Board of
Directors must be resident in Newfoundland
(Manitoba):  At least one director of a provincialrailroad must be a resident of the provinceS/DCS/W/CAN
Page 68Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) Unbound except as indicated in the horizontal
section4) Unbound except as indicated in the horizontal
section
(d) Maintenance and repair of
rail transport equipment
(CPC 8868*)1) None
2) None
3) None4) Unbound except as indicated in the horizontal
section1) None
2) None
3) None4) 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 NorthwestTerritories):  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 effectof new entrants on public convenience,including  the continuity and quality ofservice, and the  fitness, willingness and
ability of the applicant to provide proper
service.)1) NoneS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
Taxis
(CPC 71221)2) None
3) None, other than:
Rental services of cars withdrivers
(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 levelsof service;  market conditions establishing therequirement for expanded service;  the effect of
new entrants on public convenience, including
the continuity and quality of service, and thefitness, willingness and ability of the applicantto 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, Newfoundlandand Northwest Territories):  Public convenienceand needs test (Criteria related to approvalinclude:  examination of the adequacy of
current levels of service;  market conditions
establishing the requirement for expandedservice;  the effect of new entrants on publicconvenience, including the continuity andquality of service, and the fitness, willingness
and ability of the applicant to provide proper
service.)
4) Unbound except as indicated in the horizontal
section4) Unbound except as indicated in the horizontal
section
(b*) Freight transportation 1) None, other than: 1) NoneS/DCS/W/CAN
Page 70Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 Scotiaand Newfoundland):  Public convenience andneeds test (Criteria related to approval include:examination of the adequacy of current levelsof service;  market conditions establishing the
requirement for expanded service;  the effect of
new entrants on public convenience, includingthe continuity and quality of service, and thefitness, willingness and ability of the applicantto provide proper service.)
4) Unbound except as indicated in the horizontal
section4) Unbound except as indicated in the horizontal
section
(c*) Rental of commercial
vehicle with operator1) None, other than:
Cabotage1) None
Rental services of
commercial road vehicleswith operators(CPC 7124)2) None
3) None4) Unbound except as indicated in the horizontal
section2) None
3) None4) Unbound except as indicated in the horizontal
section
(d) Maintenance of road
transport equipment1) None 1) None
Maintenance and repair
services of motor vehicles(CPC 6112)2) None
3) None2) None
3) NoneS/DCS/W/CAN
Page 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 Limit ations on National Treatment Additional Commitments
Maintenance and repair
services of motorcycles and
snowmobiles
(CPC 6122)4) Unbound except as indicated in the horizontal
section4) Unbound except as indicated in the horizontal
section
Repair services n.e.c. ofmotor vehicles, trailers,semi-trailers on a fee orcontract basis
(CPC 8867)
H*. Services auxiliary to all
modes of transport other
than Maritime Auxiliary
Services1) None, other than:
Licensed Customs Brokers (federal) (juridical
persons):  Services must be supplied through a
commercial presence
(natural persons):  Requirement for permanent
residency1) 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 permanentresidency2) 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 partnership3) NoneS/DCS/W/CAN
Page 72Modes of supply: 1) Cross-border 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations 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 permanentresidents
4) Unbound except as indicated in the horizontal
section4) Unbound except as indicated in the horizontal 
section
Licensed Customs Brokers (federal) (natural
persons):  Requirement for permanentresidencyS/DCS/W/CAN
Page 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 te lecommunications 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 technically substituted in order to provide a service.
A major supplier is a supplier which has the ability to materially affect the terms of participation (having
regard to price and supply) in the relevant market for basic telecommunications services as a result of:
(a) control over essential facilities;  or
(b) use of its position in the market.
1. Competitive safeguards
1.1 Prevention of anti-competitive practices in telecommunications
Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or
together, are a major supplier from engaging in or continuing anti-competitive practices.
1.2 Safeguards
The anti-competitive practices referred to above shall include in particular:(a) engaging in anti-competitive cross-subsidization;(b) using information obtained from compe titors with anti-competitive results;  and
(c) not making available to other servi ces suppliers on a timely basis technical  information
about essential facilities and commercially relevant 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 supplier, where specific commitments are
undertaken.S/DCS/W/CAN
Page 74
2.2 Interconnection to be ensured
Interconnection with a major supplier will be ensured at any technically feasible point in the
network.  Such interconnection is provided.
(a) under non-discriminatory terms, conditi ons (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 non-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 ar e transparent, reasonable, having regard to
economic feasibility, and sufficiently unbundled so that the supplier need not pay fornetwork 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 necessaryadditional facilities.
2.3 Public availability of the proced ures for interconnection negotiations
The procedures applicable for interconnection to a major supplier will be made publicly
available.
2.4 Transparency of interconnection arrangements
It is ensured that a major supplier will make publicly available either its interconnection
agreements or a reference interconnection offer.
2.5 Interconnection:  dispute settlement
A service supplier requesting interconnection with a major supplier will have recourse, either:(a) at any time or(b) after a reasonable period of time which has been made publicly known
to an independent domestic body, which may be a regulatory body as referred to in paragraph 5 below,
to resolve disputes regarding appropriate terms,  conditions and rates for interconnection within a
reasonable period of time, to the extent that these have not been established previously.
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 transparent, non-discriminatory  and competitively 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
Page 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 will be made known to the applicant upon request.
5. Independent regulators
The regulatory body is separate from, and 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 scarce resources, including frequencies, numbers
and rights of way, will be carried out in an ob jective, timely, transparent and non-discriminatory
manner. The current state of allocated frequency bands will be made publicly available, but detailedidentification of frequencies allocated for specific government uses is not required.S/DCS/W/CAN
Page 76
DEFINITIONS RELATED TO SE CTION 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 contin ental shelf, the transportation of goods or
passengers in relation to the exploration, ex ploitation, or transportation of the mineral
or non-living natural resources of the continental shelf; and
(c) the engaging by vessel in any maritime activ ity 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 ac tivities of a commercial nature in relation to
the exploration, exploitation, or transporta tion of the mineral or non-living natural
resources of the continental shelf.
For non-maritime transport services, "cabotag e" 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 provide 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 th eir stuffing/stripping, 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 thr ough transport of cargoes, irrespective of whether
this service is the main or secondary activity of the service provider.
4. "Maritime agency services"  means activities in representing, within a given geographic area,
the business interests of one or more shipping lines  or shipping companies, for the following purposes:
- marketing and sales of maritime transport and related services, from quotation to
invoicing, and issuance of bills of lading on behalf of the companies; acquisition and
resale of the necessary related services, preparation 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 stevedoring or public  terminal operator compan ies. 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 car goes before shipment or after discharge.S/DCS/W/CAN
Page 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 docum entation and provision of
business information.
_______________S/DCS/W/CAN
Page 78
CANADA - LIST OF ARTICLE II (MFN) EXEMPTIONS
Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
Film, Video and Television
Programming Co-productionDifferential treatment is
accorded to works co-produced with persons ofcountries with which Canadamay have co-production
agreements or arrangements,
as well as to natural personsengaged in such co-productionAll countries Indeterminate For reasons of cultural policy,
including to improve theavailability of Canadian audiovisualproductions in Canada, to promotegreater diversity among foreign
audiovisual works on the Canadian
market, as well as to promote theinternational exchange ofaudiovisual works
Film, Video and TelevisionProgramming
Co-production and
DistributionDifferential treatment is
accorded to works co-
produced with persons of
countries with whichQuébec may have co-production arrangements,and to natural persons
engaged in such co-
productions, as well as tonatural and juridical personsengaged in film and videodistribution pursuant tobilateral arrangements for
the distribution of film,
video and televisionprogramming in its territoryAll countries Indeterminate For reasons of cultural policy,
including to improve the
availability of Québecois
audiovisual productions in Québec,to promote greater diversity amongforeign audiovisual works on theQuébec market, and to promote the
international exchange of
audiovisual works, as well as toensure that Québec distributorshave improved access to filmsoriginating from all parts of theworld, while allowing partners in
film distribution arrangements to
continue to distribute in Québecfilms for which they are recognizedas the producers or the holders ofthe world distribution rightsS/DCS/W/CAN
Page 79Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
Fishing-Related Services Licenses for access to
Canadian waters for specificpurposes, such as purchaseof fuel and supplies, shiprepair, crew exchanges andtranshipment of fish catches,
are granted only to fishing
vessels from a country withwhich Canada hasfavourable fishery relations,based primarily onadherence by that country to
Canadian and international
conservation practices andpoliciesAll countries Indeterminate Conservation of fisheries
Insurance Intermediation:
Agency ServicesPreferential access to the
Ontario insurance services
market is provided to non-
resident individual USinsurance agentsAll states in the United States Indeterminate Reciprocity
Financial Services, including
lending of all types and trading
for own account of certain
securities by loan andinvestment companiesPreferential treatment in
Québec for allocation of
licences is provided by the
Province of Québec to loanand investment companiesincorporated under the lawsof the Parliament of theUnited Kingdom and Ireland
for purposes of obtaining a
licence to carry on businessGreat Britain and Northern
Ireland, Republic of IrelandIndeterminate Maintenance of existing historical
preferenceS/DCS/W/CAN
Page 80
Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
Air and Maritime Transport
- Exemptions from taxExemption from taxes on
income and capital of a non-resident person earned inCanada from the operationof a ship or aircraft ininternational traffic on the
basis of reciprocity with the
country in which the personresidesAll countries Indeterminate Maintenance of reciprocity as the
basis for the tax reciprocityexemption
Air Transport
-  aircraft repair and
maintenance services provided
by service suppliers locatedoutside of CanadaPreferential treatment is
extended to the supply ofrepair and maintenance
services as defined in Article
I 2. b) (consumption abroad)by some foreign repair andmaintenance servicesuppliersAll countries Indeterminate Air safety standards procedures
Air Transport
- the selling and marketing of
air transport servicesBilateral air services
agreements containprovisions that placelimitations on theadvertising, selling or
marketing of specified air
transport servicesAll countries Indeterminate Bilateral air agreementsS/DCS/W/CAN
Page 81Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
Services incidental toagriculture
- temporary entry of natural
persons supplying servicesTemporary entry of
agricultural workers fromcountries with which Canadahas signed a memorandumof understanding is subjectto an accelerated process for
labour certificationAnguilla
Antigua and BarbudaBarbadosDominicaGrenadaJamaica
Mexico
MontserratSt. Kitts-NevisSt. LuciaSt. VincentTrinidad and TobagoIndeterminate Seasonal shortages of experienced
farm workers and requirement forguaranteed return passage
All sectors Canada accepts compulsory
arbitration of investor/state
investment disputes broughtby or in respect of servicesuppliers of countries withwhich Canada may have
agreements providing for
such a procedureAll countries Indeterminate Promotion and protection of foreign
investment
__________