S/C/N/792/Rev.1  
 
16 December 2015  
(15-6637)  Page: 1/9  
Council for Trade in Services  Original: English  
 
 NOTIFICATION BY CANADA WITH RESP ECT TO THE BALI DECISION ON THE 
OPERATIONALIZATION OF THE WAIVER CONCERNING PREFERENTIAL 
TREATMENT FOR SERVICES AND SERVICE SUPPLIERS OF 
LEAST DEVELOPED COUNTRIES 
Revision 
The following notification from the delegation of Canada, dated 14 December 2015, is being 
circulated to the Members of the Council for Trad e in Services. This document replaces Canada's 
initial notification (S/C/N/792, of 9 March 2015). 
 
_______________ 
 
 
In accordance with the decision by Ministers at the WTO’s Eighth Ministerial Conference 
(WT/L/847) on the waiver from Article II:1 of the General Agreement on Trade in Services (GATS) in order to provide preferential treatment for se rvices and services suppliers of least-developed 
countries (Waiver Decision) and the Decision by Ministers at the WTO’s Ninth Ministerial 
Conference (WT/L/918) to operationalize this waiver, the Permanent Mission of Canada to the 
World Trade Organization in Geneva has the honour to notify to the World Trade Organization 
Committee for Trade in Services the revised preferential treatment Canada has made available to 
services and services suppliers of least-developed countries (LDCs). This notification is submitted under paragraph 2 of the Waiver Decision, and it replaces Canada’s initial notification (S/C/N/792). 
Canada requests that the Council for Trade in  Services approve the preferential treatment 
contained herein with respect to measures other than those described in GATS Article XVI. 
Canada is according LDCs treatment more favourable than the treatment set out in Canada’s 
Schedule of Specific Commitments (GATS/SC/16, GATS/SC/16/Suppl.1, 
GATS/SC/16/Suppl.1/Rev.1, GATS/SC/16/Suppl.2, GATS/SC/16/Suppl.2/Rev.1, 
GATS/SC/16/Suppl.3, GATS/SC/16/Suppl.4, and GATS/SC/16/Suppl.4/Rev.1) in the sectors and subsectors indicated in this notification. These sectors and subsectors are of particular export 
interest to LDCs as set out in The Collective Request Pursuant to the Bali Decision on the 
Operationalization of the Waiver Concerning Preferential Treatment to Services and Service Suppliers of Least-Developed Countries (S/C/W/356)  (the “LDC Collective Request”). With the 
exception of the preferences outlined in section 1 of this notification, all of Canada’s existing 
horizontal limitations in the GATS, including MFN limitations, remain in force. Canada intends to maintain the preferences in this notifi cation for the period of the waiver.  
 
1  HORIZONTAL COMMITMENTS  
1.1.  Measures concerning the temporary entry of natural persons in the following categories: 
a. Business visitors, as defined in the GATS, are eligible for temporary entry to Canada for 
up to six months without the need for a work  permit. Qualifying business visitors may be 
engaged in the following activities: research and design, growth, manufacture and 
production, marketing, sales, distribution, af ter-sales and after-lease services, meetings 
and consultations, and general services. This treatment to LDC business visitors is applicable to all services sectors. S/C/N/792/Rev.1 
 
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  b. Intra-company transferees, as defined in the GATS, are executives, senior managers, or 
specialized knowledge workers that are exem pt from the requirement for an economic 
needs test but require a work permit. The tr eatment to LDC intra-company transferees is 
applicable to all services sectors.  
2  SECTOR SPECIFIC COMMITMENTS 
2.1 The following treatment is made available with respect to the application of measures 
described in Article XVI and XVII of the General Agreement on Trade in Services, subject to 
limitations set out in Canada's existing GATS Commitments as well as the commitments set out in 
section 1 (Horizontal Commitments) above.  
Sector or Sub-sector Canada’s preferential treatment to 
LDCs 
 
Limitations on market access Canada’s preferential treatment to 
LDCs 
 
Limitations on national treatment 
Professional services    
Accounting, auditing and 
book-keeping services 
(CPC 862) 1) None, other than: 
Auditing (Saskatchewan, Newfoundland 
and Labrador, Manitoba, Ontario): 
Requirement for a commercial presence. 
(Alberta): Permanent residence required 
for accreditation. (Nova Scotia): Residency requirement for licence. 
 
2) None, other than: Auditing (Saskatchewan, Newfoundland 
and Labrador, Manitoba, Ontario): Requirement for a commercial presence. (Nova Scotia): Residency requirement 
for licence. 
(Alberta): Permanent residence required 
for accreditation.  
3) None, other than: 
Commercial presence must take the form of a sole proprietorship or 
partnership. 
  
 
 4) Unbound except as indicated in Canada’s existing GATS Commitments or 
the horizontal section of this notification, 
and: 
Auditing (Saskatchewan, Newfoundland 
and Labrador, Manitoba, Ontario): 
Requirement for a commercial presence. (Nova Scotia): Residency requirement 
for licence. 
(Alberta): Permanent residence required 
for accreditation. 
 1) None, other than: 
Auditing (Alberta, Newfoundland and 
Labrador , Manitoba , Saskatchewan): 
Residency requirement for 
accreditation. 
   
 
2) None  
 
  
 
   
3) None, other than: 
Auditing (Saskatchewan, British 
Columbia, Ontario, Nova Scotia, 
Québec, Prince Edward Island, Newfoundland and Labrador, Alberta): Office must be under the management 
of a resident. 
 4) Unbound except as indicated in Canada’s existing GATS Commitments 
or the horizontal section of this 
notification, and: 
Auditing (Alberta, Newfoundland and 
Labrador, Manitoba Saskatchewan): Residency requirement for accreditation. 
 S/C/N/792/Rev.1 
 
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  Sector or Sub-sector Canada’s preferential treatment to 
LDCs  Limitations on market access Canada’s preferential treatment to 
LDCs  Limitations on national treatment 
Architectural services (CPC 8671)  
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)  
Other architectural services (CPC 86719)  1) None 
 
 
  
 
  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 Canada’s existing GATS Commitments or the horizontal section of this notification. 1) None, other than: 
Architects (Nova Scotia, Newfoundland 
and Labrador): Residency requirement 
for accreditation. 
Landscape architects (Newfoundland 
and Labrador): Residency requirement 
for accreditation.  2) None 
 
3) None, other than: Architects (Prince Edward Island): Non-
resident firms are required to maintain a higher percentage of practitioners in a partnership. 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or the horizontal section of this 
notification, and: 
Architects (Nova Scotia Newfoundland 
and Labrador ): Residency requirement 
for accreditation. 
Landscape architects (Newfoundland 
and Labrador ): Residency requirement 
for accreditation. 
 
Engineering services 
(CPC 8672)  
Advisory and consultative engineering services 
(CPC 86721)  
Engineering design services for foundations 
and building structures 
(CPC 86722)  Engineering design services for mechanical 
and electrical installations 
for buildings (CPC 86723)  Engineering design 
services for civil 
engineering construction (CPC 86724)  
Engineering design for 
industrial processes and production (CPC 86725)  Engineering design 
services n.e.c. 
(CPC 86726)  Other engineering services 
during the construction 
and installation phase (CPC 86727)  
Other engineering services 
(CPC 86729)   1) None, other than: 
Engineers (British Columbia, Alberta, 
Ontario, New Brunswick): Must be 
permanent resident for accreditation. 
 
2) None, other than: 
Engineers (British Columbia, Alberta, 
Ontario, New Brunswick ): Must be permanent resident for accreditation.  3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or 
the horizontal section of this notification, 
and: 
Engineers (British Columbia, Alberta, 
Ontario, New Brunswick): Must be permanent resident for accreditation.  1) None, other than: 
Engineers (Saskatchewan): Residency 
requirement for accreditation. 
 
 
2) None  
 
  3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments 
or the horizontal section of this 
notification, and: Engineers (Saskatchewan): Residency 
requirement for accreditation.  S/C/N/792/Rev.1 
 
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  Sector or Sub-sector Canada’s preferential treatment to 
LDCs  Limitations on market access Canada’s preferential treatment to 
LDCs  Limitations on national treatment 
Integrated engineering services (CPC 8673)  
Integrated engineering 
services for transportation infrastructure turnkey 
projects (CPC 86731)  
Integrated engineering and project management services for water supply 
and sanitation works 
turnkey projects (CPC 86732)  
Integrated engineering 
services for the construction of 
manufacturing turnkey 
projects (CPC 86733)  Integrated engineering services for other turnkey 
projects (CPC 86739)  
 1) None, other than: 
Engineers (British Columbia, Alberta, 
Ontario, New Brunswick): Must be 
permanent resident for accreditation.  
2) None, other than: 
Engineers (British Columbia, Alberta, 
Ontario, New Brunswick): Must be 
permanent resident for accreditation. 
 
3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this notification, 
and: 
Engineers (British Columbia, Alberta, 
Ontario, New Brunswick): Must be 
permanent resident for accreditation. 
 1) None, other than: 
Engineers (Saskatchewan):  Residency 
requirement for accreditation. 
  
2) None 
   
 
3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this 
notification, and: 
Engineers (Saskatchewan):  Residency requirement for accreditation.  
Urban planning and landscape architectural services (CPC 8674)  
 1) None 
  
 
  2) None 
 
3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this notification. 1) None, other than: 
Community/Urban Planning 
(Newfoundland and Labrador,  
Saskatchewan): Residency 
requirement.  2) None 
 
3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this 
notification, and: 
Community/Urban Planning 
(Newfoundland and Labrador, Saskatchewan): Residency 
requirement. 
 
General construction work for buildings  
Construction work for 
buildings, including for 
multi-dwelling buildings, warehouses and commercial buildings 
(CPC 512)  
  1) None 
 2) None 
 
3) None   
 
  
 
  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this notification. 1) None 
 2) None 
 
3) None, other than: Construction Contractor (Ontario): A 
non-resident who will be consuming or 
using tangible personal property in 
Ontario is required to deposit with the Treasurer 4 per cent of the amount to 
be paid under the contract or post a 
guarantee bond for the same.  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this notification. 
 S/C/N/792/Rev.1 
 
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  Sector or Sub-sector Canada’s preferential treatment to 
LDCs  Limitations on market access Canada’s preferential treatment to 
LDCs  Limitations on national treatment 
General construction work for civil engineering  
Construction work for civil 
engineering, including for highways, airports, 
harbours, dams, bridges, 
construction for mining and manufacturing, rail, power and 
communications facilities, 
pipelines  and stadia and other 
recreational facilities 
(CPC 513*)   1) None, other than: 
Cabotage (as in Canada’s GATS 
Schedule).  2) None 
 
3) None  4) Unbound except as indicated in 
Canada's existing GATS Commitments or 
the horizontal section of this notification. 1) None 
 
 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification. 
Other business services   
Investigation and security 
services (CPC 873)  1) None, other than: 
Business and Personal Information 
Investigators (Ontario): Services must 
be supplied through a commercial presence. 
 2) None, other than: 
Services must be supplied through a 
commercial presence.  3) None 
 
  
 
  
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or the horizontal section of this notification, 
and: 
Security and investigation services 
(Québec): Citizenship requirement for 
private investigators. 
 1) None 
 
  
 
 2) None 
 
  3) None, other than: 
Security and Investigation Services 
(Newfoundland and Labrador): Majority 
of the Board of Directors and the 
manager of business engaged in this 
activity must be Canadian citizens or residents.  
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or the horizontal section of this 
notification. 
Translation and interpretation 
services (CPC 87905)  1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments or 
the horizontal section of this notification.  1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification. 
 S/C/N/792/Rev.1 
 
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  Sector or Sub-sector Canada’s preferential treatment to 
LDCs  Limitations on market access Canada’s preferential treatment to 
LDCs  Limitations on national treatment 
Transportation services   
Maritime Agency Services (as 
defined in Canada’s GATS schedule)   
 1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments or 
the horizontal section of this notification.  1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification. 
 
Maritime Cargo Handling Services (as defined in 
Canada’s GATS schedule)  1) Unbound 
 
2) None  3) None, other than: 
(Nunavut): The Government of Nunavut 
may, in connection with maritime cargo handling services, take any measure that 
provides for or results in favourable 
treatment of:  
(a) Inuit entities or individuals, 
(b) Nunavut businesses or residents, 
or  
(c) local businesses or residents,  
as these terms may be defined 
by the Government of Nunavut. 
 4) Unbound except as indicated in 
Canada’s existing GATS Commitments or 
the horizontal section of this notification. 1) Unbound 
 
2) None  3) None 
 
  
 
  
 
   
 
 4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification. 
 
Services auxiliary to all modes of transport other than 
Maritime Auxiliary Services  1) None, other than: 
Licensed customs brokers (Federal) 
(Juridical persons): Services must be 
supplied through a commercial presence (Natural persons): Requirement for 
permanent residency. 
 2) None, other than: 
Licensed customs brokers (Federal) 
(Juridical persons): Services must be 
supplied through a commercial presence 
(Natural persons): Requirement for 
permanent residency.  3) None, other than: 
Licensed customs brokers (Federal) 
(Juridical persons): Commercial 
presence must be by means of 
incorporation or a partnership: 
a) A corporation must be 
incorporated in Canada and the 
majority of its directors must be 
Canadian citizens or permanent residents 1) None 
 
   
 
 2) None 
 
  
 
  3) None 
 
  
 
  
 
  S/C/N/792/Rev.1 
 
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  Sector or Sub-sector Canada’s preferential treatment to 
LDCs  Limitations on market access Canada’s preferential treatment to 
LDCs  Limitations on national treatment 
b) A partnership must be composed 
of persons who are Canadian 
citizens or permanent residents. 
 4) Unbound except as indicated in 
Canada’s existing GATS Commitments or 
the horizontal section of this notification.   
 
 
 4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification.  
Other services   
Veterinary services (CPC 932) 
 1, 2, 3) None other than: 
Alberta: Only Canadian citizens or 
persons lawfully admitted into and 
entitled to work in Canada may be 
approved for registration by the Registration Committee, upon production of satisfactory evidence to this effect.   
Ontario: Only a Canadian citizen or 
permanent resident, or another status 
under the Immigration and Refugee 
Protection Act , S.C. 2001, c. 27, 
consistent with the class of licence for which the application is made, is eligible 
to be licenced to practice veterinary 
medicine in Ontario.  Yukon: The Government of Yukon to 
regulates and issues various 
authorisations relating to veterinary 
services for pet animals and other veterinary services. This may involve, 
among other things, the making of 
measures: a) to limit ownership on the basis of nationality or residence; and b) 
to favour Canadian persons and 
Canadian service providers. 
 
 
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this notification. 
 1, 2, 3) None other than: 
Alberta: Only Canadian citizens or 
persons lawfully admitted into and 
entitled to work in Canada may be 
approved for registration by the Registration Committee, upon production of satisfactory evidence to 
this effect.   
Ontario: Only a Canadian citizen or 
permanent resident, or another status 
under the Immigration and Refugee 
Protection Act , S.C. 2001, c. 27, 
consistent with the class of licence for 
which the application is made, is 
eligible to be licenced to practice veterinary medicine in Ontario.  Yukon: The Government of Yukon to 
regulates and issues various authorisations relating to veterinary services for pet animals and other 
veterinary services. This may involve, 
among other things, the making of measures: a) to limit ownership on the 
basis of nationality or residence; and 
b) to favour Canadian persons and Canadian service providers.  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this 
notification. 
 
Franchising  Franchising related to non-financial intangible assets  
(CPC 8929*)  
 1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments or 
the horizontal section of this notification.  1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification. 
 S/C/N/792/Rev.1 
 
- 8 - 
 
  Sector or Sub-sector Canada’s preferential treatment to 
LDCs  Limitations on market access Canada’s preferential treatment to 
LDCs  Limitations on national treatment 
Hairdressing and other beauty services (CPC 9702) 
 
 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or the horizontal section of this notification. 
 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or the horizontal section of this 
notification. 
 
Washing, and cleaning and dyeing services (CPC 9701)  
 1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments or 
the horizontal section of this notification.  1) None 
 2) None 
 
3) None  4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification. 
 
Photographic services (CPC 8750) 
  1) None 
 
2) None  3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or 
the horizontal section of this notification. 
 1) None 
 
2) None  3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments 
or the horizontal section of this 
notification.  
Placement and supply services of personnel 
(CPC 872)  
 1) None 
 
2) None 
 3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this notification. 
 1) None 
 
2) None 
 3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this 
notification. 
 
Printing and packaging of materials services    1) None 
 2) None  
3) None 
 4) Unbound except as indicated in 
Canada’s existing GATS Commitments or 
the horizontal section of this notification.  1) None 
 2) None  
3) None 
 4) Unbound except as indicated in 
Canada’s existing GATS Commitments 
or the horizontal section of this notification. 
 S/C/N/792/Rev.1 
 
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  Sector or Sub-sector Canada’s preferential treatment to 
LDCs  Limitations on market access Canada’s preferential treatment to 
LDCs  Limitations on national treatment 
Rental/Leasing Services without Operators  
a),b),c),d) Leasing or rental 
services concerning machinery and equipment 
without operator, including 
computers  (CPC 831)  e*) Leasing or rental services 
concerning personal and 
household goods  (CPC 832*) 
 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or the horizontal section of this notification. 1) None 
 
2) None 
 3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or the horizontal section of this 
notification. 
Sporting and other recreational services 
(CPC 964*) – with the exception of Gambling and betting services (96492), and 
Other sporting services 
(CPC 96419), including amateur combat sports. 1) None 
 
2) None  3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments or 
the horizontal section of this notification. 
 1) None 
 
2) None  3) None 
 
4) Unbound except as indicated in Canada’s existing GATS Commitments 
or the horizontal section of this 
notification.  
Tourist guide services (CPC 7472*) – excluding tourist services related to 
hunting, fishing, trapping, 
outfitter hunting, and wilderness tourism 
 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this notification. 
 1) None 
 2) None 
 
3) None  
4) Unbound except as indicated in 
Canada’s existing GATS Commitments or the horizontal section of this 
notification. 
 
  
__________