APPENDIX TABLES Canada WT/TPR/S/246 
 Page 161 
 
 
 Table AI.1 
Merchandise exports and re-expor ts by group of products, 2005-10 
(Can$ million and %) 
Description 2005 2006 2007 2008 2009 2010
Total 436,351 440,365 450,321 483,488 359,866 398,512
 (% of total) 
Total primary products 36.3 37.8 41.0 47.2 43.2 44.7
   Agriculture 10.7 10.5 11.6 11.9 13.8 13.5
      Food 6.1 6.2 7.6 8.6 10.5 9.6
         0412 Other wheat (including spelt)  and meslin, unmilled 0.5 0.6 0.8 1.1 1.3 1.0
         2226 Rape, colza, mustard seeds 0.3 0.4 0.5 0.8 1.0 0.9
         0122 Meat of swine 0.5 0.5 0.4 0.5 0.6 0.6
         4217 Rape, colza, mustard o il and their fractions 0.1 0.2 0.2 0.4 0.4 0.5
         0542 Leguminous vegetables , dried, shelled 0.2 0.2 0.3 0.4 0.6 0.5
      Agricultural raw material 4.6 4.3 4.0 3.2 3.3 3.9
         2482 Wood of coniferous, sawn of a thickness > 6 mm 2.3 2.0 1.6 1.1 1.0 1.2
         2515 Chemical wood pulp, s oda/sulphate bleached 1.1 1.1 1.2 1.1 1.0 1.2
   Mining 25.6 27.2 29.4 35.4 29.4 31.2
      Ores and other minerals 2.0 2.5 3.2 3.4 3.0 3.4
         2842 Nickel mattes, sinters, etc. 0.4 0.5 1.0 0.7 0.4 0.7
         2816 Iron ore agglomerates (sinters , pellets, briquettes, etc.) 0.3 0.3 0.3 0.5 0.6 0.6
      Non-ferrous metals 3.4 4.8 5.4 4.4 3.7 4.3
         6841 Aluminium and aluminium alloys, unwrought 1.2 1.6 1.7 1.5 1.4 1.5
         6831 Nickel and alloys, unwrought 0.5 0.7 1.2 0.7 0.5 0.5
      Fuels 20.2 19.9 20.8 27.6 22.8 23.6
         3330 Crude oils of petroleum and bituminous minerals 6.9 8.6 9.3 13.9 11.9 13.0
         3432 Natural gas, in the gaseous state 8.2 6.3 6.2 6.7 4.4 3.8
         3212 Other coal, whether or pulve rized, not agglomerated 0.7 0.7 0.6 1.3 1.4 1.5
Manufactures 53.9 52.7 53.4 46.9 49.6 48.0
   Iron and steel 1.6 1.6 1.7 2.0 1.5 1.8
   Chemicals 7.1 7.5 8.3 8.3 8.8 8.6
         5623 Mineral/chemical fertilizers (excl.  crude natural potassium salts) 0.6 0.6 0.7 1.3 1.0 1.3
         5429 Medicaments, n.e.s. 0.7 0.9 1.1 1.0 1.4 0.8
         5251 Radio-active chemicals/compounds, etc. 0.4 0.5 0.9 0.4 0.5 0.5
         5719 Other polymers of ethylene, in primary forms 0.4 0.4 0.4 0.4 0.5 0.5
   Other semi-manufactures 6.7 6.4 7.4 6.7 7.1 6.4
         6411 Newsprint, in rolls or sheets 1.2 1.1 0.9 0.9 0.8 0.7
         6412 Paper and paperboard, uncoated  of a kind used for writing 1.0 0.8 0.7 0.7 0.9 0.6
         6672 Diamonds (excl. industrial,  sorted) not mounted/set 0.4 0.4 0.4 0.6 0.5 0.6
   Machinery and transport equipment 32.0 31.1 30.3 24.9 26.6 26.1
      Power generating machines 1.2 1.2 1.4 1.4 1.7 1.4
         7148 Gas turbines, n.e.s. 0.2 0.2 0.3 0.3 0.5 0.4
      Other non-electrical machinery 4.5 4.7 4.8 4.7 5.2 4.4
         Agricultural machinery and tractors 0.3 0.3 0.3 0.4 0.5 0.4
      Office machines & telecommunication equipment 3.1 3.3 3.5 3.1 3.4 2.7
         7641 Electrical apparatus for line telephony/telegraphy 0.3 0.3 1.2 0.7 0.7 0.6
Table AI.1 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 162 
 
 
 Description 2005 2006 2007 2008 2009 2010
         7643 Radio or television tr ansmission apparatus 0.5 0.6 0.4 0.5 0.6 0.5
      Other electrical machines 1.6 1.7 1.6 1.5 1.7 1.6
      Automotive products 18.5 17.1 15.7 11.4 10.8 12.9
         7812 Motor vehicles for the transport of persons, n.e.s. 10.3 9.7 8.9 7.1 7.3 9.5
         7843 Other motor vehicle parts and accessories of 722, 781 to 783 3.7 3.4 3.2 2.3 1.9 2.3
      Other transport equipment 3.1 3.1 3.3 2.9 3.8 3.1
         7924 Aeroplanes, etc. (excl. heli copters), >15,000 kg unladen 0.9 0.9 1.0 0.8 1.4 1.1
   Textiles 0.6 0.6 0.6 0.4 0.5 0.5
   Clothing 0.5 0.5 0.4 0.3 0.3 0.3
   Other consumer goods 5.3 5.2 4.8 4.2 4.8 4.4
         8931 Plastics containers, stoppers, lids, etc. 0.4 0.4 0.4 0.4 0.5 0.4
Other 5.6 5.6 5.6 5.9 7.1 7.3
   Gold 0.9 1.2 1.5 2.0 2.7 3.9
Source : WTO Secretariat, based on da ta from Statis tics Canada. Canada WT/TPR/S/246 
 Page 163 
 
 
 Table AI.2 
Merchandise imports by group of products, 2005-10 
(Can$ million and %) 
Description 2005 2006 2007 2008 2009 2010 
Total 380,858 397,044 407,301 433,999 365,155 402,754 
 (% of total) 
Total primary products 18.5 18.9 19.8 22.9 20.8 21.2 
   Agriculture 6.6 6.6 7.2 7.4 8.9 8.2 
      Food 5.4 5.5 6.1 6.4 7.9 7.1 
         1121 Wine of fresh grapes (inc luding fortified wine) 0.3 0.4 0.4 0.4 0.5 0.4 
         0545 Other fresh or chille d vegetables 0.4 0. 4 0.4 0.4 0.5 0.4 
         0579 Fruit, fresh, dried, n.e.s. 0.3 0.3 0.3 0.3 0.4 0.4 
         0989 Food preparations, n.e.s. 0.3 0.3 0.3 0.4 0.4 0.4 
      Agricultural raw material 1.2 1.1 1.1 1.0 1.0 1.0 
   Mining 11.9 12.3 12.6 15.5 11.9 13.0 
      Ores and other minerals 1.3 1.5 1.8 1.7 1.4 1.6 
         2852 Alumina (aluminium oxide) 0.4 0.4 0.4 0.4 0.4 0.3 
      Non-ferrous metals 1.4 1.6 1.5 1.4 1.2 1.4 
         6842 Aluminium and aluminium alloys, worked 0.7 0.7 0.6 0.6 0.4 0.5 
      Fuels 9.2 9.1 9.3 12.4 9.4 10.0 
         3330 Crude oils of petroleum and bituminous minerals 5.8 5.9 5.9 7.8 5.8 5.9 
         3432 Natural gas, in the gaseous state 0.9 0.6 0.8 1.0 0.9 0.8 
Manufactures 76.0 75.5 77.3 73.7 75.5 74.7 
   Iron and steel 3.0 3.1 2.8 3.1 2.3 2.7 
         6791 Tubes, pipes, hollow profil es, seamless, iron/steel 0.3 0.3 0.2 0.3 0.3 0.3 
   Chemicals 9.8 10.0 10.3 10.2 11.4 10.6 
         5429 Medicaments, n.e.s. 1.7 1.9 1.8 1.7 2.3 1.9 
         5416 Glycosides; glands, etc. and extracts; antisera/ 
         vaccines, etc. 0.3 0.3 0.4 0.4 0.6 0.6 
   Other semi-manufactures 6.4 6.3 7.0 6.9 7.4 7.1 
         6991 Locksmiths' wares, etc. and hardware, n.e.s., of base 
         metal 0.5 0.5 0.4 0.4 0.4 0.4 
         6251 Tyres, pneumatic, new, for cars 0.4 0.3 0.3 0.3 0.4 0.4 
         6942 Screws, bolts, nuts and similar ar ticles of iron or steel 0.4 0.4 0.3 0.3 0.3 0.3 
   Machinery and transport equipment 44.0 43.6 44.2 40.9 40.2 41.1 
      Power generating machines 1.7 1.7 1.7 1.8 2.2 1.9 
         7149 Parts of engines and motors  of 714.41 and 714.8 0.6 0.6 0.6 0.7 0.9 0.7 
         7165 Generating sets 0.1 0.2 0.2 0.3 0.3 0.4 
      Other non-electrical machinery 8.6 8.8 9.0 8.9 8.7 8.4 
         7232 Mechanical shovels, et c., self-propelled 0.5 0.6 0.6 0.6 0.4 0.5 
         Agricultural machinery and tractors 0.7 0.6 0.6 0.7 0.9 0.8 
         7212 Agricultural produce harvesting machinery; grass 
        mowers 0.3 0.3 0.3 0.3 0.4 0.4 
         7224 Wheeled tractors (other than of 744.14 and 744.15) 0.2 0.2 0.2 0.3 0.3 0.3 
      Office machines & telecommuni cation equipment 7.5 7.4 7.8 7.5 8.0 8.1 
         7641 Electrical apparatus for lin e telephony/telegraphy 0.3 0.3 1.0 1.0 1.1 1.1 
         7522 Digital automatic data processing machines 0.6 0.7 0.8 0.8 0.9 1.1 
Table AI.2 (cont'd) WT/TPR/S/246 Trade Policy Review 
Page 164 
 
 
 Description 2005 2006 2007 2008 2009 2010 
         7643 Radio or television tran smission apparatus 0.6 0.7 0.6 0.6 0.8 1.0 
      Other electrical machines 3.9 3.8 4.0 3.8 4.1 4.1 
         7731 Insulated wire, cable etc.; optical fibre cables 0.7 0.7 0.8 0.7 0.7 0.8 
         7725 Switches, rela ys, fuses etc. for a voltage not 
        exceeding 1000 V 0.6 0.5 0.5 0.5 0.5 0.4 
      Automotive products 18.3 18.0 17.5 14.9 13.5 15.2 
         7812 Motor vehicles for the transport of persons, n.e.s. 6.3 6.5 6.6 6.1 5.2 5.6 
         7843 Other motor vehicle parts and accessories of 722, 781
        to 783 6.4 5.8 5.5 4.4 4.1 4.6 
         7821 Goods vehicles 2.5 2.6 2.8 2.1 2.4 2.9 
      Other transport equipment 4.1 3.9 4.2 3.9 3.7 3.4 
   Textiles 1.3 1. 2 1.2 1.1 1.1 1.1 
   Clothing 1.9 1.9 2.0 2.0 2.4 2.1 
   Other consumer goods 9.6 9.5 9.8 9.7 10.7 10.0 
         8211 Seats (excl. of 872.4), and parts 0.8 0.8 0.8 0.7 0.7 0.7 
         8985 Other blank recording media (excl. of 882) 0.4 0.4 0.4 0.5 0.5 0.5 
Other 2.2 2.3 3.0 3.4 3.7 4.1 
   Gold 0.6 0.6 1.1 1.4 1.9 2.3 
 
Source : WTO Secretariat, based on da ta from Statis tics Canada. Canada WT/TPR/S/246 
 Page 165 
 
 
 Table AI.3 
Merchandise exports by trading partner, 2005-10 
(Can$ million and %) 
Description 2005 2006 2007 2008 2009 2010 
Total 436,351 440,365 450,321 483,488 359,866 398,512 
 (% of total) 
  America 85.8 83.9 81.6 80.7 78.1 78.0 
    United States 83.8 81.6 79.0 77.7 75.0 74.9 
    Other America 1.9 2.3 2.6 3.0 3.1 3.2 
      Mexico 0.8 1.0 1.1 1.2 1.3 1.3 
      Brazil 0.3 0.3 0.3 0.5 0.4 0.6 
      Colombia 0.1 0.1 0.1 0.1 0.2 0.2 
      Chile 0.1 0.1 0.2 0.1 0.2 0.1 
      Venezuela 0.2 0.2 0.2 0.2 0.2 0.1 
      Peru 0.1 0.1 0.1 0.1 0.1 0.1 
      Cuba 0.1 0.1 0.1 0.2 0.1 0.1 
  Europe 6.5 7.5 9.1 8.8 9.4 9.9 
    EU(27) 5.7 6.6 7.7 7.6 8.3 8.6 
      United Kingdom 1.9 2.3 2.8 2.7 3.4 4.1 
      Germany 0.7 0.9 0.9 0.9 1.0 1.0 
      Netherlands 0.5 0.7 0.9 0.8 0.8 0.8 
      France 0.6 0.7 0.7 0.7 0.7 0.6 
      Belgium 0.5 0.5 0.7 0.7 0.5 0.5 
    EFTA 0.6 0.7 1.2 0.9 0.8 1.1 
      Norway 0.4 0.4 0.8 0.6 0.5 0.6 
      Switzerland 0.2 0.2 0.3 0.3 0.3 0.4 
    Other Europe 0.1 0.1 0.2 0.3 0.3 0.3 
      Turkey 0.1 0.1 0.1 0.3 0.2 0.2 
  Commonwealth of Independent States (CIS)a 0.2 0.3 0.3 0.4 0.4 0.4 
      Russian Federation 0.1 0.2 0.3 0.3 0.2 0.3 
  Africa 0.5 0.6 0.8 0.9 0.9 0.9 
      Egypt 0.1 0.1 0.1 0.1 0.2 0.2 
      South Africa 0.1 0.1 0.2 0.2 0.1 0.1 
       
  Middle East 0.5 0.6 0.7 1.0 1.3 0.9 
      United Arab Emirates 0.1 0.2 0.3 0.3 0.4 0.3 
      Saudi Arabia 0.1 0.1 0.2 0.2 0.3 0.2 
  Asia 6.6 7.2 7.5 8.3 9.9 9.9 
    China 1.7 1.8 2.1 2.2 3.1 3.3 
    Japan 2.1 2.1 2.0 2.3 2.3 2.3 
    Six East Asian Traders 1.6 1.8 1.8 2.0 2.4 2.3 
      Korea, Rep. of 0.6 0.7 0.7 0.8 1.0 0.9 
      Hong Kong, China 0.3 0.4 0.3 0.4 0.4 0.5 
      Chinese Taipei 0.3 0.3 0.3 0.3 0.3 0.3 
      Singapore 0.1 0.2 0.2 0.2 0.3 0.2 
      Malaysia 0.1 0.1 0.1 0.2 0.2 0.2 
Table AI.3 (cont'd) WT/TPR/S/246 Trade Policy Review 
Page 166 
 
 
 Description 2005 2006 2007 2008 2009 2010 
      Thailand 0.1 0.1 0.1 0.1 0.2 0.2 
    Other Asia 1.2 1.4 1.5 1.8 2.1 2.0 
      India 0.2 0.4 0.4 0.5 0.6 0.5 
      Australia 0.4 0.4 0.4 0.4 0.5 0.4 
      Indonesia 0.2 0.2 0.2 0.3 0.3 0.3 
  Other 0.0 0.0 0.0 0.0 0.0 0.0 
 
Source : WTO Secretariat, based on da ta from Statis tics Canada. Canada WT/TPR/S/246 
 Page 167 
 
 
 Table AI.4 
Merchandise imports by trading partner, 2005-10 
(Can$ million and %) 
Description 2005 2006 2007 2008 2009 2010 
Total 380,858 397,044 407,301 433,999 365,155 402,754 
 (% of total) 
  America 64.4 63.1 62.7 60.5 60.2 60.8 
    United States 56.5 54.9 54.2 52.4 51.2 50.4 
    Other America 7.9 8.2 8.5 8.2 9.0 10.4 
      Canada 0.9 0.8 0.9 0.9 0.9 1.0 
      Mexico 3.8 4.0 4.2 4.1 4.5 5.5 
      Peru 0.4 0.5 0.5 0.6 0.8 0.9 
      Brazil 0.8 0.9 0.8 0.6 0.7 0.8 
      Chile 0.4 0.5 0.4 0.4 0.5 0.5 
      Argentina 0.1 0.1 0.1 0.1 0.2 0.4 
      Venezuela 0.5 0.3 0.4 0.3 0.2 0.2 
  Europe 14.4 14.4 14.2 14.8 14.5 13.5 
    EU(27) 12.1 12.3 12.1 12.5 12.4 11.9 
      Germany 2.7 2.8 2.8 2.9 2.9 2.8 
      United Kingdom 2.7 2.7 2.8 2.9 2.6 2.7 
      France 1.3 1.3 1.2 1.4 1.5 1.3 
    EFTA 2.2 1.9 1.9 2.2 1.9 1.4 
      Switzerland 0.6 0.5 0.6 0.7 0.9 0.7 
      Norway 1.6 1.4 1.3 1.4 1.0 0.7 
    Other Europe 0.2 0.2 0.2 0.2 0.2 0.2 
      Turkey 0.2 0.2 0.1 0.2 0.2 0.2 
  Commonwealth of Independent States (CIS)a 0.6 0.6 0.5 0.8 1.3 1.2 
      Kazakhstan 0.0 0.0 0.0 0.1 0.4 0.6 
      Russian Federation 0.5 0.5 0.4 0.4 0.4 0.4 
  Africa 1.8 2.1 2.2 3.1 2.1 2.5 
      Algeria 1.1 1.2 1.2 1.8 1.0 0.9 
      Nigeria 0.0 0.2 0.1 0.2 0.1 0.4 
      Angola 0.1 0.2 0.3 0.6 0.4 0.4 
  Middle East 1.1 1.2 1.1 1.4 1.1 1.3 
      Saudi Arabia 0.4 0.4 0.5 0.5 0.4 0.5 
      Iraq 0.3 0.4 0.4 0.5 0.4 0.5 
      Israel 0.2 0.2 0.2 0.3 0.3 0.2 
  Asia 17.7 18.7 19.3 19.3 20.8 20.7 
    China 7.7 8.7 9.4 9.8 10.9 11.0 
    Japan 3.9 3.9 3.8 3.5 3.4 3.3 
    Six East Asian Traders 4.0 4.1 4.1 3.9 4.2 4.1 
      Korea, Rep. of 1.4 1.5 1.3 1.4 1.6 1.5 
      Chinese Taipei 1.0 1.0 1.0 0.9 0.9 1.0 
      Thailand 0.5 0.6 0.6 0.6 0.6 0.6 
Table AI.4 (cont'd) WT/TPR/S/246 Trade Policy Review 
Page 168 
 
 
 Description 2005 2006 2007 2008 2009 2010 
      Malaysia 0.7 0.7 0.7 0.7 0.6 0.6 
      Singapore 0.3 0.2 0.4 0.3 0.3 0.3 
      Hong Kong, China 0.1 0.1 0.1 0.1 0.1 0.1 
    Other Asia 2.0 2.0 2.0 2.0 2.3 2.3 
      India 0.5 0.5 0.5 0.5 0.5 0.5 
      Australia 0.5 0.4 0.4 0.4 0.4 0.4 
      Indonesia 0.3 0.2 0.2 0.2 0.3 0.3 
  Other 0.0 0.0 0.0 0.0 0.0 0.0 
 
Source : WTO Secretariat, based on da ta from Statis tics Canada. Canada WT/TPR/S/246 
 Page 169 
 
 
 Table AI.5 
International trade in services by category, 2005-10 
(Can$ million) 
 2005 2006 2007 2008 2009 2010 
Total balance -9,949 -12,460 -17,493 -20,917 -19,827 -23,309
Travel -4,283 -6,047 -9,247 -11,325 -10,649 -14,118 
Business travel -638 -755 -1,260 -990 -868 -1,245 
Personal travel -3,646 -5,292 -7,986 -10,335 -9,780 -12,874 
Transportation services -4,754 -5,860 -7,407 -9,452 -8,341 -10,130 
Water transport -3,202 -3,696 -4,281 -6,213 -5,242 -6,551 
Air transporta -2,463 -3,105 -4,082 -4,186 -3,770 -4,461 
Land and other transport 914 942 954 948 670 880 
Commercial services -1,479 -1,108 -1,324 -583 -1,289 475 
Communication services 469 516 318 522 491 522 
Construction services 7 145 92 -80 -46 33 
Insurance services -1,795 -2,078 -2,335 -1,953 -1,812 -2,006 
Other financial services - 780 -1,113 -846 -796 -1,227 -312 
Computer and information services 1,797 2,261 2,090 2,335 2,133 2,667 
Royalties and licence fees -4,135 -3,805 -4,677 -5,104 -4,486 -4,864 
Management services -211 -87 349 1,040 1,014 75 
Research and development 1,550 1,758 1,954 2,176 1,988 3,009 
Architectural, engineering, and other tec hnical services 2,144 1,461 1,626 1,752 1,429 2,402 
Other miscellaneous services to businessb,c -757 -388 -13 -559 -558 -333 
Audio-visual servicesb 230 222 118 79 -213 -718 
Government services 569 554 488 443 455 461 
 
.. Not available.  
a International passenger fares by wate r are included under air transport. 
b Personal, cultural, and recreational services  are included with audio-visual services. 
c Non-financial commissions, equipment rent als, and advertising and related services  are included with other miscellaneous 
 services to business. 
Source : Statistics Canada.  Table 376-0035 - In ternational transact ions in services, by category;  and information provided 
by the Canadian authorities. 
 WT/TPR/S/246 Trade Policy Review 
Page 170 
 
 
 Table AI.6 
Service exports by trading partnera, 2005-09 
(Can$ million and %) 
 2005 2006 2007 2008 2009
World 67,599 68,386 69,804 72,113 67,144 
 (% of total) 
United States 56.6 53.8 54.6 53.7 52.7 
Europe 21.6 22.9 21.7 22.8 .. 
EUb 18.5 19.1 16.8 17.4 18.2 
   United Kingdom 6.8 7.2 6.3 6.5 5.8 
   Germany 2.7 2.8 2.7 2.7 .. 
   France 2.6 2.8 2.5 2.7 .. 
   Netherlands 1.2 1.2 1.0 1.2 .. 
   Ireland 0.9 1.1 0.8 0.9 .. 
   Greece 0.5 0.3 0.6 0.7 .. 
Switzerland (incl. Liechtenstein) 1.1 1.8 2.3 2.3 .. 
Other Europe 2.6 2.6 3.0 3.0 .. 
Middle East 1.5 1.4 1.3 1.5 .. 
Israel 0.3 0.3 0.3 0.2 .. 
Africa 2.4 2.2 3.1 2.9 .. 
Maghreb countries 0.7 0.7 1.5 1.1 .. 
South Africa 0.2 0.2 0.2 0.3 .. 
Central and East Asia 9.6 10.0 9.4 9.1 .. 
Japan 2.3 2.3 1.9 1.8 1.6 
China 1.5 1.6 1.5 1.6 .. 
Hong Kong, China 1.5 1.7 1.4 1.4 .. 
Republic of Korea 1.0 1.1 1.1 1.0 .. 
Chinese Taipei 0.6 0.6 0.6 0.5 .. 
Singapore 0.6 0.6 0.6 0.5 .. 
India 0.5 0.5 0.4 0.5 .. 
Oceania 1.3 1.3 1.3 1.6 .. 
Australia 1.1 1.0 1.1 1.3 .. 
New Zealand 0.2 0.2 0.2 0.2 .. 
South America 1.4 1.3 1.3 1.4 .. 
Brazil 0.4 0.5 0.4 0.5 .. 
Venezuela 0.2 0.1 0.2 0.2 .. 
Central America 1.1 1.1 1.1 1.3 .. 
Mexico 0.9 1.0 1.0 1.1 .. 
Antilles 4.2 5.3 5.3 4.9 .. 
Bermuda 2.0 2.6 2.4 2.1 .. 
Barbados 1.2 1.6 1.7 1.5 .. 
Bahamas 0.1 0.1 0.2 0.2 .. 
Trinidad and Tobago 0.2 0.2 0.2 0.2 .. 
 
.. Not available.  
a The country groupings referred to in this ta ble are those defined by Statistics Canada. 
b Including Bulgaria and Romania since 2007.  
Source : Statistics Canada.  Table 376-0036 - Inte rnational transactions in services, by  selected countries;  and information 
provided by the Canadian authorities. Canada WT/TPR/S/246 
 Page 171 
 
 
 Table AI.7 
Service imports by trading partnera, 2005-09 
(Can$ million and %) 
2005 2006 2007 2008 2009
World 79,654 82,521 88,593 94,432 89,807
 (% of total) 
United States 58.2 56.6 56.8 55.8 55.6 
Europe 20.2 21.6 21.6 21.5 .. 
EUb 15.8 16.7 17.2 16.8 .. 
   United Kingdom 5.4 5.5 5.6 5.5 5.6 
   France 2.4 2.6 2.8 2.7 .. 
   Germany 2.0 2.2 2.6 1.8 .. 
   Netherlands 1.5 1.5 1.5 1.7 .. 
   Greece 1.2 1.3 1.2 1.3 .. 
   Italy 1.2 1.0 1.0 0.9 .. 
   Ireland 0.4 0.6 0.6 0.8 .. 
Switzerland (including Liechtenstein) 1.5 1.9 1.7 2.1 .. 
Russia 0.5 0.5 0.5 0.6 .. 
Other Europe 2.4 2.5 2.2 2.0 .. 
Middle East 1.1 1.0 1.1 1.1 .. 
Israel 0.3 0.3 0.3 0.3 .. 
Saudi Arabia 0.3 0.2 0.3 0.3 .. 
Africa 0.9 0.9 0.9 0.9 .. 
Maghreb countries 0.3 0.3 0.3 0.3 .. 
South Africa 0.2 0.2 0.2 0.2 .. 
Egypt 0.1 0.1 0.0 0.0 .. 
Central and East Asia 10.2 10.3 10.0 10.6 .. 
Hong Kong, China 2.1 2.4 2.5 2.9 .. 
Japan 3.1 2.6 2.1 1.7 1.6 
China 1.1 1.4 1.4 1.6 .. 
Singapore 1.2 1.3 1.3 1.2 .. 
Chinese Taipei 0.5 0.4 0.5 0.6 .. 
India 0.4 0.4 0.4 0.6 .. 
Republic of Korea 0.4 0.5 0.5 0.5 .. 
Malaysia 0.3 0.3 0.2 0.4 .. 
Oceania 0.9 1.0 0.8 0.8 .. 
Australia 0.7 0.8 0.7 0.6 .. 
New Zealand 0.2 0.1 0.1 0.1 .. 
South America 0.6 0.6 0.6 0.7 .. 
Brazil 0.2 0.2 0.2 0.2 .. 
Argentina 0.1 0.1 0.1 0.1 .. 
Chile 0.1 0.1 0.1 0.1 .. 
Colombia 0.1 0.1 0.0 0.1 .. 
Venezuela 0.1 0.0 0.0 0.1 .. 
Central America 1.8 1.8 2.1 2.0 .. 
Mexico 1.5 1.4 1.6 1.7 .. 
Costa Rica 0.1 0.1 0.1 0.1 .. 
Antilles 5.7 5.7 5.8 6.0 .. 
Bermuda 1.9 1.8 1.8 1.7 .. 
Barbados 1.5 1.4 1.4 1.4 .. 
Jamaica 0.2 0.2 0.2 0.2 .. 
.. Not available. 
a The country groupings referred to in this ta ble are those defined by Statistics Canada. 
b Including Bulgaria and Romania since 2007. 
Source : Statistics Canada. Table 376-0036 - Inte rnational transactions in services, by  selected countries ;  and information 
provided by the Canadian authorities. WT/TPR/S/246 Trade Policy Review 
Page 172 
 
 
 Table AI.8 
Canada's international investment position, 2005-09 
(Can$ million, end of year) 
 2005 2006 2007 2008 2009 
Total assets 996,411 1,181,703 1,211,875 1,493,968 1,414,500 
Canadian direct investments abroad 452,195 518,839 513,140 641,641 593,291 
Canadian portfolio investments 292,213 371,358 384,214 428,431 384,103 
Portfolio foreign bonds 82,332 124,029 150,275 145,744 123,884 
Portfolio foreign stocks 196,825 227,364 226,427 279,198 255,590 
Other Canadian investments 252,003 291,507 314,521 423,896 437,106 
Loans 45,924 72,823 77,825 94,549 103,185 
Allowances .. .. .. .. .. 
Deposits 120,813 132,220 157,894 225,387 222,986 
Official international reserves 38,030 40,959 40,593 51,364 56,012 
Other assets 47,236 45,505 38,209 52,596 54,923 
Total liabilities 1,161,336 1,272,587 1,341,673 1,524,755 1,567,743 
Foreign direct investments in Canada 397,828 437,171 510,139 540,830 549,400 
Foreign portfolio investments 502,243 531,240 498,813 586,103 641,419 
Portfolio Canadian bonds 387,928 410,020 384,694 455,089 495,736 
Portfolio Canadian stocks 93,532 96,705 92,119 96,115 112,795 
Portfolio Canadian money market instruments 20,783 24,515 21,999 34,899 32,887 
Other foreign investments 261,265 304,177 332,722 397,822 376,925 
Loans 38,219 55,708 61,825 71,715 61,912 
Deposits 201,025 226,781 243,518 301,616 282,450 
Other liabilities 22,021 21,687 27,380 24,491 32,563 
Canada's net international investment position -164,925 -90,884 -129,799 -30,787 -153,243 
 
.. Not available. 
 
Source : Statistics Canada;  and information provided by the authorities. Canada WT/TPR/S/246 
 Page 173 
 
 
 Table AII.1 
Constitutional division of legislative auth ority between federal government and provinces 
Legislative powers of the Parliament Legislative powers of the provinces 
Laws in relation to all matters not exclusively assigned to the 
province, including:  
- Public debt and property; 
- Regulation of trade and commerce; - Unemployment insurance; - Raising of money by any m ode or system of taxation; 
- Borrowing of money on the public credit; 
- The census and statistics; - Militia, military and naval service, and defence; 
- Fixing of and providing for the sa laries and allowances of civil 
 and other officers of th e Government of Canada; 
- Beacons, buoys, lighthouses, and Sable Island; 
- Navigation and shipping;  
- Quarantine and the establishmen t and maintenance of marine 
 hospitals; 
- Sea coast and inland fisheries; 
- Ferries between a province and any British or foreign country  or between two provinces; 
- Currency and coinage; 
- Banking, incorporation of ba nks, and the issue of paper 
 money; 
- Savings banks; 
- Weights and measures; - Bills of exchange and promissory notes; 
- Interest; 
- Legal tender; - Bankruptcy and insolvency; - Patents of invention and discovery; 
- Copyrights; 
- Indians, and lands reserved for the Indians; - Naturalization and aliens; 
- Marriage and divorce; 
- Criminal law; - Establishment, maintenance and management of penitentiaries; 
- Legislation for the uniformity of  laws relative to property and 
 civil rights in Ontario, Nova Scotia, and New Brunswick; - Old age pensions and supplementary benefits; 
- Laws in relation to agriculture in all or any of the provinces 
 and to immigration in all or any of the provinces (concurrent  authority in these areas with provinces). - Direct taxation within the province in order to raise revenue for 
 provincial purposes; - Borrowing of money on the sole credit of the province; 
- Establishment and tenure of provincial offices and the 
 appointment and payment of provincial officers; 
- Management and sale of public lands belonging to the province 
 and of the timber and wood thereon; 
- Establishment, maintenance and management of public and 
 reformatory prisons in and for the province;  - Establishment, maintenance and management of hospitals, 
 asylums,  charities, and eleemosy nary institutions in and for the 
 Province, other than marine hospitals; - Municipal institutions in the province; 
- Shop, saloon, tavern, auctioneer , and other licenses in order to 
 raise revenue for provincial,  local, or municipal purposes; 
- Local works and undertakings other than such as are of the 
 following classes (a) lines of steam or other ships, railways, 
 canals, telegraphs, and other works and undertakings connecting 
 the province with any other or others of the provinces, or 
 extending beyond the limits of th e province;  (b) lines of steam 
 ships between the province and any British or foreign company;   (c) such works, as although wholly  situated within the province, 
 are before or after their executi on declared by the Parliament of 
 Canada to be for the general advantage of Canada or for the 
 advantage of two or more of the provinces; 
- The incorporation of companies with provincial objects; 
- The solemnization of marriage in the province; - Property and civil rights in the province; - The administration of justice in the province, including the 
 constitution, maintenance and or ganization of provincial courts, 
 both of civil and criminal jurisdiction, and including the  procedure in civil matters in those courts; 
- The imposition of punishment by fine, penalty, or imprisonment 
 for enforcing any law of the pr ovince made in relation to any 
 matter coming within any of the abovementioned classes; 
- Generally all matters of a merely  local or private nature in the 
 province; - Non-renewable natural resources, forestry resources and 
 electrical energy in relation to specific activities and under 
 certain conditions (see Article 92A for further details); - Education, according to certa in provisions (see Article 93); 
- Laws in relation to agriculture and immigration, as long as these 
 are not repugnant to any act of the Parliament of Canada  (concurrent authority in these areas with federal government). 
 
Source:   The Constitution Acts 1867 to 1982.  Viewed at:  http://laws.justice.gc.ca/ en/Const/Const_index.html.  WT/TPR/S/246 Trade Policy Review 
Page 174 
 
 
 Table AII.2 
Selected foreign ownership restrictions by sector, 2010  
Sector Level of government (legal base) Limitation 
Fishing Federal (Fisheries Act) On ly Canadians or Canadian-controlled 
corporations are perm itted to obtain fishing 
licences.  Canadian fish-processing companies that have more than 49% foreign ownership are not 
permitted to hold commercial fishing licences. 
Mining Federal (Non Resident Ownership Policy 
in the Uranium Mining Sector) Foreign ownership of a uranium mining property is 
limited to 49%;  it may be higher if the property is controlled by Canadians (thi s restriction applies at 
the production stage, and not at the exploration and development stages). 
Air transport Federal (Canada Transportation Act) Fo reign ownership of an airline is limited to 25%. 
Book publishing and distribution Fe deral (Investment Canada Act and 
supplementary policy guidelines) Foreign investment in new businesses is limited to 
Canadian-controlled joint ventures. 
Foreign acquisition of existing Canadian-controlled businesses is allowed only if: 
(a) the business is in clear financial distress;  and
(b) Canadians have had fu ll and fair opportunity 
 to purchase. 
Periodical publishing Federal (I nvestment Canada Act and 
supplementary policy guidelines) Foreign acquisitions of Canadian-owned and 
Canadian-controlled periodical publishing 
businesses are not permitted.  Foreign investments in the periodical publishing sector, including investments to establish or, directly or indirectly, 
acquire foreign businesses to produce and sell 
periodicals in Canada and to access the Canadian advertising services market are allowed if a 
commitment to the production of majority 
Canadian editorial content is taken. 
Broadcasting Federal (Broadcasting Act, Direction to 
the CRTC (Ineligibility of Non-Canadians)) Foreign ownership of a broadcasting programming 
and distribution undertaking is limited to 20% of voting shares (maximum 33.3% in the case of a 
parent corporation). 
Film distribution Federal (I nvestment Canada Act and 
supplementary policy guidelines) Foreign acquisition of a Canadian-controlled 
distributor is not allowed.  Foreign investment in new distribution businesses is permissible only for 
importation and distribution of proprietary products (the importer owns world rights or is a 
major investor).  Direct or indirect acquisition of 
foreign distribution businesses in Canada by foreign-owned companies is permissible only if the 
investor undertakes to reinvest a portion of its 
Canadian earnings "in accordance with national and cultural policies". 
Telecommunications Federal (Telecommunications Act)  Foreign ownership of Canadian common carriers 
(terrestrial only) is limited to 20% direct, and 
331/3% indirect (46.7% combined direct and 
indirect).  There are no restrictions on foreign ownership of non-voting shares.  The restrictions do not apply to the ownership or operation of 
international maritime submarine cables, earth 
stations that provide telecommunications by means of satellite and, since July 2010, satellites. 
 
Source:  WTO Secretariat, based on information provided by the Government of Canada. Canada WT/TPR/S/246 
 Page 175 
 
 
 Table AII.3 
Involvement in the WTO disput e settlement mechanism, 2007-10a 
Subject of dispute Against/raised by 
(WTO document 
series) Request for 
consultations Panel 
established Panel report 
circulated AB report 
circulated Other 
developments 
As a respondent       
Certain measures affecting the 
renewable energy sector 
 Canada/Japan 
(WT/DS412...) 13.09.2010 No n.a. n.a. None 
Tax exemptions and 
reductions for wine and beer Canada/EC 
(WT/DS354) 29.11.06 No No No Mutually agreed 
solution 
(23.12.08) 
Provisional anti-dumping and 
countervailing duties on 
unprocessed grain corn 
 Canada/ United States
(WT/DS338/...) 17.03.06 No n.a. n.a. None 
Retaliatory measures in EC 
hormones dispute 
 Canada/EC 
(WT/DS321/...) 08.11.04 17.02.05 31.03.08 16.10.08 None 
Export credits and loan 
guarantees for regional aircraft Canada/Brazil 
(WT/DS222/...) 22.01.01 12.03.01 28.01.02 No Recourse to 
Article 22.6 
Arbitration Report (17.02.03)
As a complainant       
Measures prohibiting the importation and marketing of 
seal products 
 EC/Canada 
(WT/DS400/...) 02.11.09 No n.a. n.a. n.a. 
Measures affecting the 
importation of bovine meat 
and meat products from Canada 
 Korea/Canada 
(WT/DS391/...) 09.04.09 31.08.09 n.a. n.a. n.a. 
Certain country of origin 
labelling requirements United States/Canada 
(WT/DS384/...) 01.12.08 19.11.09 n.a. n.a. n.a. 
Measures affecting financial 
information services and foreign financial information suppliers 
 China/Canada 
(WT/DS378/...) 20.06.08 No n.a. n.a. Mutually agreed 
solution (04.12.08) 
Certain measures prohibiting the sale and marketing of seal 
products 
 EC/Canada 
(WT/DS369/...) 25.09.07 No n.a. n.a. n.a. 
Subsidies and other domestic 
support for corn and other 
agricultural products  United States/Canada 
(WT/DS357/...) 08.01.07 17.12.07 n.a. n.a. n.a. 
Measures affecting imports of 
auto parts  China/Canada 
(WT/DS342/...) 13.04.06 26.10.06 18.07.08 15.12.08 None 
Determination of the 
U.S. International Trade Commission in its 
investigation on hard red 
spring wheat from Canada 
 United States/ Canada
(WT/DS310/...) 08.04.04 No 
(deferred) n.a. n.a. None 
Table AII.3 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 176 
 
 
 Subject of dispute Against/raised by 
(WTO document 
series) Request for 
consultations Panel 
established Panel report 
circulated AB report 
circulated Other 
developments 
Measures affecting the approval and marketing of biotech products EC/Canada 
(WT/DS292/...) 13.05.03 29.08.03 29.09.06 n.a. Mutually agreed 
solution (15.07.09) 
US Continued Dumping and Subsidy Offset Act of 2000 United States/ Canada
(WT/DS234/...) 21.05.01 10.09.01 16.09.02 16.01.03 None 
 
n.a. Not applicable. 
 a October unless otherwise specified.  
Source:  WTO Secretariat  Canada WT/TPR/S/246 
 Page 177 
 
 
 Table AII.4 
Notifications to the WTO, January 2006 to October 2010 
Legal provision Description of requirement Frequency WTO document (most recent or series) 
General Agreement on Tariffs and Trade 1994 
Article XXIV.7 Customs unions and free-trade 
areas Ad hoc WT/REG270/N/1, 4 August 2009;  
WT/REG271/N/1, 6 August 2009. 
Understanding on the Interpretation of Article XVII of the GATT 1994 (State Trading)  
Article XVII:4(a) State-trading activ ities Annual G/STR/N/13/CAN, 6 August 2010  
Agreement on Agriculture  
Article 5.7 and 18.2 Special safegua rd Annual G/AG/N/CAN/76, 2 March 2009  
Articles 10 and 18.2 Export subsidie s Annual G/AG/N/CAN/80, 25 May 2010  
Article 12.1(b) New export restricti ons Ad hoc No notification made 
Article 16.2 Possible negative effects of the 
reform programme on 
least-developed and net 
food-importing countries Annual G/AG/N/CAN/72, 24 November 2008  
Article 18.2 Imports under tariff quotas  Annual G/AG/N/CAN/79, 4 August 2009  
Articles 18.2 and 18.3 Domestic support Annual and ad hoc G/AG/N/CAN/73, 27 February 2009 (Table DS:2) 
and G/AG/N/CAN/71, 25 January 2008 
(Table DS:1)  
Agreement on the Application of Sanitary and Phytosanitary Measures  
Article 7 and Annex B Proposed SPS regulations 
(including proposed or emergency measures) Ad hoc (See Table III.12) 
Annex B, paragraph 3 Enquiry point Once, then changes G/SPS/ENQ/25, 15 October 2009 
Annex B, par. 10 National notifi cation authority Once, then ch anges G/SPS/NNA/15, 15 October 2009 
Agreement on Technical Barriers to Trade  
Articles 2, 3, 5 and 7 Proposed and adopted technical 
regulations Before or 
immediately after the 
measure is taken. 142 notifications (including 
revisions)(http://tbtims.wto.org) 
Article 10.1 and 10.3 Enquiry point Once, then changes G/TBT/ENQ/137, 15 June 2010 
Article 15.2 Implementation and administration 
measures Once, then changes No new notification 
Paragraph J, Code of 
Good Practice for the 
Preparation, Adoption and Application of Standards Work programme of bodies that 
have accepted the Code Biannual No new notification 
Agreement on Trade-Related In vestment Measures (TRIMs)  
Article 5.1 TRIMs not in conformity with the 
provisions of the Agreement Once No notification made 
Agreement on Implementation of Article VI of the GATT 1994 (Anti -Dumping)  
Article 16.4 Anti-dumping actions taken over 
the past six months Biannual G/ADP/N/202/CAN, 22 September 2010 
Article 16.5 Investigating authority Once, then cha nges No new notification 
Article 18.5 Laws and regulations Once,  then changes No new notification 
Agreement on Implementation of Article VII of the GATT 1994 (Agreement on Customs Valuation)  
Article 22.2 Legislation Once, then changes No new notification 
Decision of the 
Committee on CV 
(12.5.95) Responses to the checklist of issues Once No new notification 
Agreement on Preshipment Inspection  
Article 5 Laws or regulations notified Once, then changes No new notification 
Table AII.4 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 178 
 
 
 Legal provision Description of requirement Frequency WTO document (most recent or series) 
Agreement on Rules of Origin 
Article 5.1 Rules, judicial de cisions Once No new notification 
Article 5.2 Changes in non-preferential rules 
of origin Ad hoc No new notification 
Annex II Preferential and non-preferential 
rules of origin Once, then changes No new notification 
Agreement on Import Licensing Procedures  
Articles 1.4(a), 8.2(b) Laws and regulations. On ce, then changes G/LIC/N/1/CAN/2, 10 June 2009 
Article 5 Import licensing procedures Ad hoc No notification made 
Article 7.3 Questionnaire Annual G/LIC/N/3/CAN/9, 18 October 2010  
Agreement on Subsidies a nd Countervailing Measures  
Article 25.1 Article XVI:1 of the GATT 1994 
and Article 25 of the SCM Agreement. Full notifications 
every three years;  annual updating G/SCM/N/186/CAN, 9 September 2009 
Article 25.11 Countervailing duties applied over 
the past six months Biannual G/SCM/N/212/CAN, 22 September 2010  
Article 25.12 Investigating authority, domestic 
investigation procedures . Once No new notification 
Article 32.6 Laws and regulations Once,  then changes No new notification 
Agreement on Safeguards  
Article 12.6 Laws and regulations Once,  then changes No new notification 
Article 12.1(a) Initiation of an inves tigation Ad hoc No notification made 
Article 12.1(b) Finding Ad hoc No notification made 
Decision of the 
Committee on 
Safeguards of 6 
November 1995 Termination Ad hoc No notification made 
General Agreement on Trade in Services (GATS)  
Article III:3 Legislation Ad hoc No notification made 
Article III.4 and IV.2 Enquiry a nd contact point Once, then cha nges S/ENQ/78/Rev.11, 26 October 2009 
Article V.7(a) Economic integration ag reements Once only S/C/N/508, 4 August 2009 
Agreement on Trade-Related Aspects of  Intellectual Property Rights (TRIPS)  
Article 63.2 Laws and regulations Once, then changes IP/N/1/CAN/3+4, 18 April 2008;  
IP/N/1/CAN/P/8, and IP/N/1/CAN/U/5, 21 April 
2008;  IP/N/1/CAN/T/1/Add.1, IP/N/1/CAN/E/1, 
and IP/N/1/CAN/2, 22 April 2008;  IP/N/1/CAN/P/9, and IP/N/1/CAN/5, 21 October 2008 
Article 69 Contact points Once, then cha nges IP/N/3/Rev.11/Add.1, 22 April 2010 
TRIPS Council meeting 
of 22 to 25 July 1996 Contact points for TRIPS technical 
cooperation Once, then changes IP/N/7/Rev.3/Add.1, 29 April 2010 
Decision of the Council 
for TRIPS of 21 November 1995. Checklist of issues on enforcement Once,  then changes No new notification 
Agreement on Government procurement  
WTO document GPA/1, 
Annex 3 National threshold Biannual GP A/W/309/Add.2, 21 December 2009  
Article XIX.5 Procurement statistic s Annual GPA/94/Add.3, 12 June 2009  
 
Source : WTO Secretariat. 
 Canada WT/TPR/S/246 
 Page 179 
 
 
 Table AIII.1 
Summary analysis of MFN tariff, 2010  
MFN  Description 
No. of lines Average 
(%) Range (%) Coefficient 
of variation 
(CV) Final bound 
averagea 
(%) 
Total 8,192 5.4 0 - 532.2 4.7 7.8 
HS 01-24 1,295 20.7 0 - 313.5 2.9 21.7 
HS 25-97 6,897 2.6 0 - 532.2 3.3 5.4 
By WTO category      
WTO Agriculture 1,228 22.5 0 - 532.2 2.8 22.6 
 - Animals and products thereof 153 52.8 0 - 295.12 1.7 54.2 
 - Dairy products 37 237.3 1.5 - 313.5 0.3 237.4 
 - Coffee and tea, cocoa, sugar etc. 302 19.9 0 - 287.3 2.8 21.6 
 - Cut flowers, plantsb 43 2.5 0 - 16 1.7 2.3 
 - Fruit and vegetables 303 4.7 0 - 19 1.1 5.0 
 - Grains 17 14.2 0 - 94.5 2.1 15.5 
 - Oil seeds, fats and oils and their products 91 6.6 0 - 218 3.6 7.0 
 - Beverages and spirits 122 5.2 0 - 256 4.6 7.6 
 - Tobaccob 16 7.1 0 - 13 0.5 7.0 
 - Other agricultural products n.e.s. 144 10.8 0 - 532.2 5.2 8.4 
WTO Non-agriculture (incl. petroleum) 6,964 2.5 0 - 25 1.9 5.3 
 - WTO Non-agriculture (excl. petroleum) 6,947 2.5 0 - 25 1.9 5.3 
 - Fish and fishery products 148 1.4 0 - 11 1.8 1.6 
 - Mineral products, precious stones and precious metals 396 1.4 0 - 15.5 2.0 3.1 
 - Metals 891 0.9 0 - 11 2.6 2.7 
 - Chemicals and photographic supplies 1,263 1.0 0 - 24 2.4 4.6 
 - Leather, rubber, footwear and travel goods 360 3.9 0 - 20 1.6 7.4 
 - Wood, pulp, paper and furniture 330 1.4 0 - 15.5 2.2 1.7 
 - Textile and clothing 1,556 5.6 0 - 18 1.2 11.9 
 - Transport equipment 221 5.6 0 - 25 1.2 5.8 
 - Non-electric machinery 719 0.6 0 - 9 3.2 3.5 
 - Electric machinery 465 1.3 0 - 9 2.0 4.4 
 - Non-agriculture articles n.e.s. 598 3.0 0 - 18 1.3 3.9 
 - Petroleum 17 0.6 0 - 5 2.8 6.8 
By ISIC sector c      
Agriculture and fisheries 423 7.1 0 - 292.5 4.5 7.4 
Mining 105 0.2 0 - 12.5 6.8 1.6 
Manufacturing 7,663 5.4 0 - 532.2 4.7 7.9 
By HS section      
  01 Live animals & products 283 53.2 0 - 313.5 1.8 56.4 
  02 Vegetable products 427 4.8 0 - 94.5 2.1 4.9 
  03 Fats & oils 63 9.5 0 - 218 3.0 10.2 
  04 Prepared food etc. 522 17.3 0 - 295.12 3.0 19.4 
  05 Minerals 174 0.3 0 - 12.5 5.5 2.2 
  06 Chemical & products 1,120 1.8 0 - 532.2 10.4 4.8 
  07 Plastics & rubber 381 1.9 0 - 15.5 1.7 6.1 
  08 Hides & skins 183 1.8 0 - 15.5 2.2 5.4 
  09 Wood & articles 136 2.5 0 - 11 1.3 3.8 
  10 Pulp, paper etc. 177 0.0 0 - 0 ... 0.0 
  11 Textile & articles 1,504 5.5 0 - 18 1.3 11.9 
  12 Footwear, headgear 99 11.1 0 - 20 0.7 12.0 
  13 Articles of stone 195 1.9 0 - 15.5 1.6 4.3 
  14 Precious stones, etc. 65 1.6 0 - 8.5 1.9 3.2 
  15 Base metals & products 883 1.1 0 - 11 2.4 2.9 
  16 Machinery 1,191 0.8 0 - 9 2.6 3.7 
Table AIII.1 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 180 
 
 
 MFN  Description 
No. of lines Average 
(%) Range (%) Coefficient 
of variation 
(CV) Final bound 
averagea 
(%) 
  17 Transport equipment 237 5.5 0 - 25 1.2 5.6 
  18 Precision equipment 324 1.6 0 - 14 1.9 2.9 
  19 Arms and ammunition 31 3.8 0 - 7.5 0.7 5.0 
  20 Miscellaneous manufacturing 188 5.6 0 - 18 0.8 6.0 
  21 Works of art, etc. 9 1.4 0 - 7 2.0 1.6 
By stage of processing      
First stage of processing 789 4.5 0 - 292.5 5.8 5.1 
Semi-processed products 2,917 1.2 0 - 270 5.0 5.3 
Fully-processed products 4,486 8.3 0 - 532.2 3.9 9.7 
 
a Bound rates are provided in HS2002 classifica tion and applied rates in HS2007;  theref ore there may be a difference between t he 
 number of lines included in the calculation. 
b The bound and applied tariff rates are not comparable because of  the differences in their nomenclatures;  the number of lines  is 
 different. 
c ISIC (Rev.2) classification, ex cluding electricity (1 line). 
 
Source:  WTO Secretariat estimates, based on data  provided by the Canadian authorities. Canada WT/TPR/S/246 
 Page 181 
 
 
 Table AIII.2 
Tariff averages for preferential agreeme nts in force as of February 2007 
% 
Description MFN U.S. Mexico Chile Israel Costa 
Rica Australia New 
Zealand 
Total  5.4 2.6 2.6 2.6 3.2 2.9 5.2 5.2 
HS 01-24 20.7 16.2 16.4 16.0 19.8 16.5 20.4 20.4 
HS 25-97 2.6 0.1 0.1 0.1 0.1 0.4 2.4 2.4 
By WTO category         
WTO Agriculture 22.5 17.7 17.9 17.5 21.3 18.0 22.3 22.2 
 - Animals and products thereof 52.8 49.5 50.8 49.7 52.8 50.5 52.3 52.2 
 - Dairy products 237.3 236.9 237.3 236.9 237.3 236.9 237.3 237.3 
 - Coffee and tea, cocoa, sugar etc. 19.9 13.0 13.8 13.0 17.7 13.5 19.6 19.6 
 - Cut flowers, plants 2.5 0.0 0.0 0.0 0.0 0.0 0.8 0.8 
 - Fruit and vegetables 4.7 0.0 0.0 0.0 3.6 0.0 4.4 0.8 
 - Grains 14.2 0.0 0.0 0.0 14.2 0.0 14.2 14.2 
 - Oil seeds, fats and oils and their 
 products 6.6 3.2 0.0 0.0 6.6 2.4 6.3 6.3 
 - Beverages and spirits 5.2 2.1 2.1 2.1 4.8 2.1 5.2 5.2 
 - Tobacco 7.1 0.0 0.0 0.0 7.1 0.0 7.1 7.1 
 - Other agricultural products n.e.s. 10.8 6.3 6.3 6.3 8.4 6.3 10.7 10.7 
WTO Non-agriculture (incl. 
 petroleum) 2.5 0.0 0.0 0.0 0.0 0.3 2.2 2.2 
 - WTO Non-agriculture (excl. 
 petroleum) 2.5 0.0 0.0 0.0 0.0 0.3 2.2 2.2 
 - Fish and fishery products 1.4 0.0 0.0 0.0 1.3 0.0 1.3 1.2 
 - Mineral products, precious stones 
 and precious metals 1.4 0.0 0.0 0.0 0.0 0.4 1.3 1.3 
 - Metals 0.9 0.0 0.0 0.0 0.0 0.0 0.8 0.8 
 - Chemicals and photographic 
 supplies 1.0 0.0 0.0 0.0 0.0 0.0 0.9 0.9 
 - Leather, rubber, footwear and travel 
 goods 3.9 0.0 0.0 0.0 0.0 1.5 3.0 3.0 
 - Wood, pulp, paper and furniture 1.4 0.0 0.0 0.0 0.0 0.8 1.4 1.4 
 - Textile and clothing 5.6 0.0 0.0 0.0 0.0 0.5 5.0 5.0 
 - Transport equipment 5.6 0.0 0.0 0.0 0.0 0.0 5.2 5.2 
 - Non-electric machinery 0.6 0.0 0.0 0.0 0.0 0.0 0.6 0.6 
 - Electric machinery 1.3 0.0 0.0 0.0 0.0 0.0 0.9 0.9 
 - Non-agriculture articles n.e.s. 3.0 0.0 0.0 0.0 0.0 0.2 2.9 2.9 
 - Petroleum 0.6 0.0 0.0 0.0 0.0 0.0 0.6 0.6 
By ISIC sectora         
Agriculture and fisheries 7.1 4.3 4.4 4.3 6.6 4.3 6.9 6.9 
Mining 0.2 0.0 0.0 0.0 0.0 0.0 0.2 0.2 
Manufacturing 5.4 2.6 2.6 2.6 3.0 2.8 5.2 5.1 
By HS section         
  01 Live animals & products 53.2 51.9 52.3 51.9 53.2 52.4 53.1 53.1 
  02 Vegetable products 4.8 0.0 0.0 0.0 4.1 0.0 4.4 4.4 
  03 Fats & oils 9.5 4.6 0.0 0.0 9.5 3.5 9.2 9.2 
  04 Prepared food etc. 17.3 11.7 12.3 11.7 15.7 11.9 17.0 16.9 
  05 Minerals 0.3 0.0 0.0 0.0 0.0 0.0 0.3 0.3 
  06 Chemical & products 1.8 0.6 0.6 0.6 0.6 0.6 1.7 1.7 
  07 Plastics & rubber 1.9 0.0 0.0 0.0 0.0 1.0 1.9 1.9 
  08 Hides & skins 1.8 0.0 0.0 0.0 0.0 1.3 1.5 1.5 
  09 Wood & articles 2.5 0.0 0.0 0.0 0.0 0.0 2.5 2.5 
  10 Pulp, paper etc. 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
  11 Textile & articles 5.5 0.0 0.0 0.0 0.0 0.4 4.9 4.9 
  12 Footwear, headgear 11.1 0.0 0.0 0.0 0.0 1.1 8.1 8.1 
  13 Articles of stone 1.9 0.0 0.0 0.0 0.0 0.9 1.7 1.7 
  14 Precious stones, etc. 1.6 0.0 0.0 0.0 0.0 0.0 1.6 1.6 
  15 Base metals & products 1.1 0.0 0.0 0.0 0.0 0.0 1.0 1.0 
AIII.2 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 182 
 
 
 Description MFN U.S. Mexico Chile Israel Costa 
Rica Australia New 
Zealand 
  16 Machinery 0.8 0.0 0.0 0.0 0.0 0.0 0.6 0.6 
  17 Transport equipment 5.5 0.0 0.0 0.0 0.0 0.0 5.1 5.1 
  18 Precision equipment 1.6 0.0 0.0 0.0 0.0 0.0 1.5 1.5 
  19 Arms and ammunition 3.8 0.0 0.0 0.0 0.0 0.0 3.4 3.4 
  20 Miscellaneous manufacturing 5.6 0.0 0.0 0.0 0.0 1.8 5.3 5.3 
  21 Works of art, etc. 1.4 0.0 0.0 0.0 0.0 0.0 1.4 1.4 
By stage of processing      
First stage of processing 4.5 2.8 2.8 2.8 4.1 2.8 4.3 4.3 
Semi-processed products 1.2 0.0 0.0 0.0 0.2 0.2 1.2 1.2 
Fully-processed products 8.3 4.3 4.3 4.3 5.0 4.6 7.9 7.9 
 
a ISIC (Rev.2) classification, excluding electricity (1 line). 
 
Source: WTO Secretariat estimates, based on data provided by the Canadian authorities. Canada WT/TPR/S/246 
 Page 183 
 
 
 Table AIII.3 
Tariff averages for preferential agreements implemented since February 2007 
% 
  EFTA  
Description MFN Iceland Norway Switzerland 
and 
Liechtenstein Peru 
Total  5.4 3.0 3.2 3.2 2.7 
HS 01-24 20.7 18.3 19.8 19.8 16.4 
HS 25-97 2.6 0.2 0.2 0.2 0.2 
By WTO category      
WTO Agriculture 22.5 20.1 21.7 21.8 17.9 
 - Animals and products thereof 52.8 52.7 52.0 52.7 49.6 
 - Dairy products 237.3 237.3 237.3 237.3 237.2 
 - Coffee and tea, cocoa, sugar etc. 19.9 16.6 18.2 18.1 13.3 
 - Cut flowers, plants 2.5 1.7 2.3 2.5 0.4 
 - Fruit and vegetables 4.7 0.8 4.0 4.3 0.0 
 - Grains 14.2 14.2 14.2 14.2 0.0 
 - Oil seeds, fats and oils and their products 6.6 3.3 6.2 6.2 3.2 
 - Beverages and spirits 5.2 3.3 4.0 3.2 2.1 
 - Tobacco 7.1 0.0 7.1 7.1 0.0 
 - Other agricultural products n.e.s. 10.8 10.2 10.6 10.6 6.3 
WTO Non-agriculture (incl. petroleum) 2.5 0.0 0.0 0.0 0.1 
 - WTO Non-agriculture (excl. petroleum) 2.5 0.0 0.0 0.0 0.1 
 - Fish and fishery products 1.4 0.0 0.0 1.3 0.0 
 - Mineral products, precious stones and precious metals 1.4 0.0 0.0 0.0 0.0 
 - Metals 0.9 0.0 0.0 0.0 0.0 
 - Chemicals and photographic supplies 1.0 0.0 0.0 0.0 0.0 
 - Leather, rubber, footwear and travel goods 3.9 0.0 0.0 0.0 0.5 
 - Wood, pulp, paper and furniture 1.4 0.0 0.0 0.0 0.1 
 - Textile and clothi ng 5.6 0.0 0. 0 0.0 0.1 
 - Transport equipment 5.6 1.2 1.2 1.2 1.5 
 - Non-electric machinery 0.6 0.0 0.0 0.0 0.0 
 - Electric machinery 1.3 0.0 0.0 0.0 0.0 
 - Non-agriculture articles n.e.s. 3.0 0.0 0.0 0.0 0.0 
 - Petroleum 0.6 0.0 0.0 0.0 0.0 
By ISIC sectora      
Agriculture and fisheries 7.1 5.6 6.9 7.1 4.3 
Mining 0.2 0.0 0.0 0.0 0.0 
Manufacturing 5.4 2.9 3.1 3.1 2.7 
By HS section      
  01 Live animals & products 53.2 53.0 52.8 53.0 51.9 
  02 Vegetable products 4.8 2.5 4.6 4.8 0.0 
  03 Fats & oils 9.5 4.7 8.7 8.7 4.6 
  04 Prepared food etc. 17.3 14.0 15.4 15.3 11.9 
  05 Minerals 0.3 0.0 0.0 0.0 0.0 
  06 Chemical & products 1.8 0.9 0.9 0.9 0.6 
  07 Plastics & rubber 1.9 0.0 0.0 0.0 0.1 
  08 Hides & skins 1.8 0.0 0.0 0.0 0.2 
  09 Wood & articles 2.5 0.0 0.0 0.0 0.0 
  10 Pulp, paper etc. 0.0 0.0 0.0 0.0 0.0 
  11 Textile & article s 5.5 0.0 0. 0 0.0 0.0 
  12 Footwear, headgear 11.1 0.0 0.0 0.0 1.4 
  13 Articles of stone 1.9 0.0 0.0 0.0 0.1 
  14 Precious stones, etc. 1.6 0.0 0.0 0.0 0.0 
  15 Base metals & products 1.1 0.0 0.0 0.0 0.0 
  16 Machinery 0.8 0.0 0.0 0.0 0.0 
  17 Transport equipment 5.5 1.1 1.1 1.1 1.4 
  18 Precision equipment 1.6 0.0 0.0 0.0 0.0 
  19 Arms and ammunition 3.8 0.0 0.0 0.0 0.0 
  20 Miscellaneous manufacturing 5.6 0.0 5.3 0.0 0.2 
  21 Works of art, etc. 1.4 0.0 1.4 0.0 0.0 
AIII.3 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 184 
 
 
   EFTA  
Description MFN Iceland Norway Switzerland 
and 
Liechtenstein Peru 
By stage of processing     
First stage of processing 4.5 3.5 4.2 4.3 2.8 
Semi-processed products 1.2 0.2 0.3 0.3 0.0 
Fully-processed products 8.3 4.8 4.9 4.9 4.5 
 
a ISIC (Rev.2) classification, excluding electricity (1 line). 
 
Source: WTO Secretariat estimates, based on data provided by the Canadian authorities. Canada WT/TPR/S/246 
 Page 185 
 
 
 Table AIII.4 
Non-reciprocal tariff preferences granted by Canada 
% 
Description MFN GPT LDCs Commonwealth 
Caribbean 
countries 
Total  5.4 4.8 2.6 4.0 
HS 01-24 20.7 19.9 16.0 17.3 
HS 25-97 2.6 2.0 0.1 1.5 
By WTO category     
WTO Agriculture 22.5 21.7 17.7 19.0 
 - Animals and products thereof 52.8 52.2 49.5 49.5 
 - Dairy products 237.3 237.3 236.9 236.9 
 - Coffee and tea, cocoa, sugar etc. 19.9 18.6 13.0 16.1 
 - Cut flowers, plants 2.5 1.6 0.0 0.0 
 - Fruit and vegetables 4.7 4.0 0.0 0.0 
 - Grains 14.2 14.2 0.0 12.9 
 - Oil seeds, fats and oils and their products 6.6 5.2 0.0 3.2 
 - Beverages and spirits 5.2 4.6 2.1 2.1 
 - Tobacco 7.1 4.3 0.0 0.0 
 - Other agricultural products n.e.s. 10.8 10.2 8.2 9.8 
WTO Non-agriculture (incl. petroleum) 2.5 1.8 0.0 1.3 
 - WTO Non-agriculture (excl. petroleum) 2.5 1.8 0.0 1.3 
 - Fish and fishery products 1.4 1.1 0.0 0.0 
 - Mineral products, precious stones a nd precious metals 1.4 0.5 0.0 0.0 
 - Metals 0.9 0.5 0.0 0.0 
 - Chemicals and photographic supplies 1.0 0.3 0.0 0.0 
 - Leather, rubber, footwear and travel goods 3.9 3.1 0.0 2.2 
 - Wood, pulp, paper and furniture 1.4 0.6 0.0 0.0 
 - Textile and clot hing 5.6 5. 2 0.0 5.4 
 - Transport equipment 5.6 4.4 0.0 0.0 
 - Non-electric machinery 0.6 0.2 0.0 0.0 
 - Electric machinery 1.3 0.5 0.0 0.0 
 - Non-agriculture articles n.e.s. 3.0 1.2 0.0 0.1 
 - Petroleum 0.6 0.0 0.0 0.0 
By ISIC sectora     
Agriculture and fisheries 7.1 6.4 4.3 4.8 
Mining 0.2 0.0 0.0 0.0 
Manufacturing 5.4 4.7 2.6 4.0 
By HS section     
  01 Live animals & products 53.2 53.0 51.9 51.9 
  02 Vegetable products 4.8 4.0 0.0 1.8 
  03 Fats & oils 9.5 7.5 0.0 4.6 
  04 Prepared food etc. 17.3 16.3 11.7 12.8 
  05 Minerals 0.3 0.0 0.0 0.0 
  06 Chemical & products 1.8 1.2 0.9 0.9 
  07 Plastics & rubber 1.9 1.2 0.0 0.0 
  08 Hides & skins 1.8 1.1 0.0 0.0 
  09 Wood & articles 2.5 0.9 0.0 0.0 
  10 Pulp, paper etc. 0.0 0.0 0.0 0.0 
  11 Textile & articles 5.5 5.2 0.0 5.5 
  12 Footwear, headgear 11.1 9.0 0.0 10.0 
  13 Articles of stone 1.9 0.6 0.0 0.0 
  14 Precious stones, etc. 1.6 0.8 0.0 0.0 
  15 Base metals & products 1.1 0.6 0.0 0.0 
  16 Machinery 0.8 0.3 0.0 0.0 
  17 Transport equipment 5.5 4.2 0.0 0.0 
  18 Precision equipment 1.6 0.5 0.0 0.0 
  19 Arms and ammunition 3.8 0.2 0.0 0.0 
  20 Miscellaneous manufacturing 5.6 3.2 0.0 0.0 
  21 Works of art, etc. 1.4 0.0 0.0 0.0 
By stage of processing     
First stage of processing 4.5 4.0 2.8 3.1 
Semi-processed products 1.2 1.1 0.1 1.0 
Fully-processed products 8.3 7.2 4.3 6.1 
a ISIC (Rev.2) classification, excluding electricity (1 line). 
Source: WTO Secretariat estimates, based on data provided by the Canadian authorities. WT/TPR/S/246 Trade Policy Review 
Page 186 
 
 
 Table AIII.5 
Canadian participation in confor mity assessment agreements, 2011 
Signatories Instrument type Coverage 
Standards Council of Canada (SCC) and 
American National Standards Institute (ANSI) 
(United States) Memorandum of Understanding 
(MoU) – 1991 Cooperation in the harmonization of 
standardization and conformity assessment 
activities 
SCC and American Society for Quality National Accreditation Board (ANAB, United States),  Joint Accreditation System of Australia and New 
Zealand (JAS-ANZ), the Japan Accreditation 
Board for Conformity Assessment, and Entidad Mexicana de Acreditación (Mexico) Mutual Cooperative Accreditation 
Arrangement (MCAA) - 2005 Recognition of quality and environmental 
management systems assessment and accreditation results 
SCC and Standardizati on Administration of 
China (SAC) Cooperation Agreement - 2005 Exchange  of information on standards 
development and conformity assessment  
SCC and other Inter-American Accreditation Co-
operation (IAAC) bodies Multilateral Recognition 
Arrangement (MRA) - 2002 Mutual recognition of  laboratory, quality 
management system, and certification 
procedures 
SCC and other International Accreditation Forum 
(IAF) bodies MRA – 1998 Recognition of quality management system, 
environmental management system, and 
product certification body accreditations 
SCC and other International Laboratory 
Accreditation Cooperation (ILAC) bodies MRA – 2000 Recognition of laboratory accreditations  
SCC and other Asia-Pacific Laboratory 
Accreditation Cooperation (APLAC) bodies MRA – 2000 Recognition of laboratory accreditations 
Canada, Mexico, and the United States (all three 
as part of the North American Calibration 
Committee – NACC) MoU – 2001 Promotion of the harmonization of 
laboratory accreditation systems and 
development of mutu al confidence in 
measurements of accredited laboratories 
National Research Council (Canada), Centro Nacional de Metrología (Mexico), and National Institute of Standards and Technology (all three 
as part of the North American Metrology Co-
operation - NORAMET) MRA – 1999 Technical cooperation on the methodologies 
and application of metrological activities 
SCC and Occupational Health and Safety 
Administration (OSHA, United States) Cooperation Arrangement - 1997 Informa tion exchange, participation in 
assessments, and policy and procedure 
harmonization 
SCC and other Pacific Accreditation Co-
operation (PAC) bodies MRA – 1998 Recognition of quality management system, 
environmental management system, and 
product certification body accreditations  
Canada and other APEC members MRA Produc t certification procedures and results 
for terminal equipment, radio equipment, 
EMC and electrical safety 
Canada and EFTA members MRAa Telecoms, EMC, recreational craft, medical 
devices (not implemente d), electrical safety 
(not implemented), GMP-Pharma 
Canada and European Community MRAa Telecoms, EMC, recreational craft, medical 
devices (not implemente d), electrical safety  
(not implemented), GMP-Pharma 
Canada and Switzerland MRAa Telecoms, EMC, medical devices (not 
implemented), electrical safety (not 
implemented), GMP-Pharma 
Canada and other members of the Inter-American 
Telecommunication Commission (CITEL) MRA Product certification procedures and results 
for terminal equipment, radio equipment, 
EMC and electrical safety 
Canada and Australia MRA Certification and acceptance of certificates 
of good manufacturing practice of 
manufacturers of medicinal products 
 
a Legally binding.  
Source: WTO Secretariat, based on information provided by the Canadian authorities. Canada WT/TPR/S/246 
 Page 187 
 
 
 Table AIII.6 
Laws, regulations, agreements and policies directl y affecting government procurement in Canada 
Legislation/policy Source 
Federal government level   
Financial Administration Act http://la ws.justice.gc.ca/en/showtdm/cs/F-11 
Government Contracts Regulations http ://laws.justice.gc.ca/en/showtdm/cr/SOR-87-
402//?showtoc=&instrumentnumber=SOR-87-402 
Treasury Board Contracting Policy http://www.tbs-
sct.gc.ca/pubs_pol/dcgpubs/Contr acting/contractingpol_e.asp 
Treasury Board Common Services Policy http://www. tbs-sct.gc.ca/pubs_pol/dc gpubs/TB_93/csp-psc_e.asp 
Treasury Board Project Approval Policy http://www.tb s-sct.gc.ca/pubs_pol/dc gpubs/tbm_122/chap2-1_e.asp 
Treasury Board Policy on Investment Planning http ://www.tbs-sct.gc.ca/pubs_p ol/dcgpubs/TBM_122/ipaas-
piasa_e.asp 
Treasury Board Policy on the Management of Projects http ://www.tbs-sct.gc.ca/pubs_pol/d cgpubs/TBM_122/mp-gp_e.asp  
Federal Accountability Act http://laws.j ustice.gc.ca/en/showtdm/cs/F-5.5 
Department of Public Works and Government Serv ices Act http://laws.justice.gc.ca/en/showtdm/cs/P-38 
Canadian International Trade Tribunal Act http://laws.justice.gc.ca/en/showtdm/cs/C-18.3 
Canadian International Trade Tribunal Procurement Inquiry 
Regulations http://laws.justice.gc.ca/en/showtdm/cr/SOR-93-
602//?showtoc=&instrumentnumber=SOR-93-602 
Comprehensive Land Claim Agreements  http://www.ainc-inac.gc.ca/al/ldc/ccl/index-eng.asp 
Competition Act http://laws.justice.gc.ca/en/showtdm/cs/C-34 
Provincial/territorial level  
Alberta  
   - BC Alberta Trade, I nvestment and Labour Mobility 
Agreement (TILMA), Article 14 http://www.tilma.ca/pdf/TILMA _Agreement_April2009.pdf 
   -  BC-Alberta-Saskatchewan New West Partnership Trade 
Agreement (NWPTA), (Article 14.) http://www.newwestpartnershiptrade.ca/pdf/NewWestPartnership 
TradeAgreement.pdf 
   - The Government Organization Act: (Schedule 11)   http://www.qp.alberta. ca/documents/Acts/g10.pdf 
   - The Direct Purchase Regul ation (210/1998)   http://www.qp.albe rta.ca/documents/Regs/1998_210.pdf 
British Columbia  
   - Procurement Services Act http://www.bcla ws.ca/EPLibraries/bclaws_new/document/ID/freeside/
00_03022_01 
   - Financial Administration Act   http://www.bc laws.ca/EPLibraries/bclaws_new/document/ID/freeside/
00_96138_01 
Manitoba  
   - Government Purchases Act http ://web2.gov.mb.ca/laws/s tatutes/ccsm/g090e.php 
   - The Highways and Transportation Act http://web2.gov.mb.ca/laws /statutes/ccsm/h040e.php 
   - The Public Works Act http://w eb2.gov.mb.ca/laws/s tatutes/ccsm/p300e.php 
   - The Public Printing Act http://w eb2.gov.mb.ca/laws/s tatutes/ccsm/p240e.php 
New Brunswick   
   - Public Purchasing Act   http://www.gnb.ca/0062/PD F-acts/p-23-1.pdf 
   - Public Purchasing Regulation http://www.gnb.ca/0062/regs/p-23-1reg.htm 
   - Crown Construction Contracts Act: http://www.gnb.ca/0062/PDF-acts/c-36.pdf 
   - Crown Constructi on Regulations: http://www.gnb. ca/0062/regs/c-36reg.htm 
   - Atlantic Procurement Agreement http://www. cap-cpma.ca/images/pdf/eng/Procurement%20Agreement 
%20English.pdf 
   - Agreement on the opening of procurement for New 
Brunswick and Québec/Accord de libéralisation  des marches 
du Québec at du Nouveau  Brunswick http://www.gnb.ca/0099/tender s/Procurement/2008OC-
NBprocurement-e.pdf(eng) 
http://www.gnb.ca/0099/tender s/Procurement/2008OC-
NBprocurement-f.pdf(fr) 
Table AIII.6 (cont'd) WT/TPR/S/246 Trade Policy Review 
Page 188 
 
 
 Legislation/policy Source 
Newfoundland and Labrador   
   - Public Tender Act (Chapter P-45) http ://assembly.nl.ca/Legislation/sr/statutes/p45.htm 
   - Public Tender Regulations under the Public Tender Act     http://www.assembly.nl.ca/legi slation/sr/regul ations/rc980103.ht m 
   - Government Purchasing Agency Act (Chapter G-6.1)    http://assembly.nl.ca/Legi slation/sr/statutes/g06-1.htm 
   - Intergovernmental Joint Purchasing Act (Chapter I-19.1)    http://assembly .nl.ca/Legislation/sr /statutes/I19-1.htm 
   - Atlantic Procurem ent Agreement http://www.cap-
cpma.ca/images/pdf/eng/Procurement%20Agreement%20English.pdf 
Northwest Territories  No information was provided 
Nova Scotia   
   - Nova Scotia Procuremen t policy http://www.gov.ns.ca/tenders 
   - Atlantic Procurement Agreement http://www. cap-cpma.ca/images/pdf/eng/Procurement%20Agreement 
%20English.pdf 
Nunavut No information was provided 
Ontario  
   - Management Board of Cabinet (MBC) Procurement 
Directive (this directive is not legislated, and is subject to a 
number of laws and regulations) http://www.toronto.ca/inquiry/inquiry _site/cd/gg/add_p df/77/Procurem
ent/Electronic_Documents/Ontario_Govt/MBS/gsprocd_-_Apr_25-
03.pdf 
Prince Edward Island  
   - Public Purchasing Act and Regulations  http://www.gov.pe.ca/law/ statutes/pdf/p-32.pdf 
   - Atlantic Procurem ent Agreement http://www.cap-
cpma.ca/images/pdf/eng/Procurement%20Agreement%20English.pdf 
Quebec  
   - Loi sur les contrats des organismes publics (L.R.Q., c. C-
65.1) http://www2.publicationsduquebec. gouv.qc.ca/dynamicSearch/telechar
ge.php?type=2&file=/C_65_1/C65_1.html 
   - Règlement sur les cont rats d’approvisionnement des 
organismes publics (c. C-65.1, r. 2) http://www2.publicationsduquebec. gouv.qc.ca/dynamicSearch/telechar
ge.php?type=3&file=/C_65_1/C65_1R2.HTM 
   - Règlement sur les contrats  de services des organismes 
publics  (c. C-65.1, r. 4) http://www2.publicationsduquebec. gouv.qc.ca/dynamicSearch/telechar
ge.php?type=3&file=/C_65_1/C65_1R4.HTM 
   - Règlement sur les contrats de travaux de construction des 
organismes publics (c. C-65.1, r. 5) http://www2.publicationsduquebec. gouv.qc.ca/dynamicSearch/telechar
ge.php?type=3&file=/C_65_1/C65_1R5.HTM 
Saskatchewan   
   - The Purchasing Act, 2004 (An Act respecting Government 
Purchases) http://www.publications.gov.sk.ca/ details.cfm?p=9882&cl=5  
   - The Purchasing Regulations (under The Purchasing Act and 
The Regulations Act, 1995) http://www.publications.gov.sk. ca/details.cfm?p=9885&cl=5 
   - The Public Works and Serv ices Act http://www.qp.gov.sk.ca/documen ts/English/Statutes/Statutes/P46-
1.pdf 
   - The Highways and Transportation Act, 1997 http:// www.qp.gov.sk.ca/documents/Englis h/Statutes/Statutes/H3-
01.pdf 
Yukon   
   - Financial Administration Act http ://www.gov.yk.ca/legislation/acts/fiad.pdf 
  - Financial Administration Regulations (specifically the 
Contract Regulations  1995/60 and 1998/179) http://www.gov.yk.ca/legislati on/regs/oic1995_060.pdf and 
http://www.gov.yk.ca/legisla tion/regs/oic1998_179.pdf   
 
Source:  Sources as noted. Canada WT/TPR/S/246 
 Page 189 
 
 
 Table AIII.7 
MFN tariff lines where AVEs could not be estimated, 2010a 
HS code Product description (at the 4-digit level) Duty rate 
01051122 Live poultry, fowls of the species Gallu s domesticus 238% but not less than 30.8¢ each 
01059492 Live poultry, fowls of the species Gallu s domesticus 238% but not less than $1.25/kg 
01059912 Live poultry, fowls of the species Gallu s domesticus 154.5% but not less than $1.60/kg 
02071192 Meat and edible offal, of the poultry of heading 01.05 238% but not less than $1.67/kg 
02071292 Meat and edible offal, of the poultry of heading 01.05 238% but not less than $1.67/kg 
02071392 Meat and edible offal, of the poultry of heading 01.05 249% but not less than $3.78/kg 
02071393 Meat and edible offal, of the poultry of heading 01.05 249% but not less than $6.74/kg 
02071422 Meat and edible offal, of the poultry of heading 01.05 238% but not less than $6.45/kg 
02071492 Meat and edible offal, of the poultry of heading 01.05 249% but not less than $3.78/kg 
02071493 Meat and edible offal, of the poultry of heading 01.05 249% but not less than $6.74/kg 
02072412 Meat and edible offal, of the poultry of heading 01.05 154.5% but not less than $2.11/kg 
02072492 Meat and edible offal, of the poultry of heading 01.05 154.5% but not less than $1.95/kg 
02072592 Meat and edible offal, of the poultry of heading 01.05 154.5% but not less than $1.95/kg 
02072620 Meat and edible offal, of the poultry of heading 01.05 165% but not less than $2.94/kg 
02072630 Meat and edible offal, of the poultry of heading 01.05 165% but not less than $4.82/kg 
02072712 Meat and edible offal, of the poultry of heading 01.05 154.5% but not less than $4.51/kg 
02072792 Meat and edible offal, of the poultry of heading 01.05 165% but not less than $2.94/kg 
02072793 Meat and edible offal, of the poultry of heading 01.05 165% but not less than $4.82/kg 
02090022 Pig fat, free of lean meat, and poultry fat 249% but not less than $6.74/kg 
02090024 Pig fat, free of lean meat, and poultry fat 165% but not less than $4.82/kg 
02109912 Meat and edible meat offal, salted, in brin e, dried or smoked 249% but not less than $5.81/kg 
02109913 Meat and edible meat offal, salted, in brin e, dried or smoked 249% but not less than $10.36/kg 
02109915 Meat and edible meat offal, salted, in brin e, dried or smoked 165% but not less than $3.67/kg 
02109916 Meat and edible meat offal, salted, in brin e, dried or smoked 165% but not less than $6.03/kg 
04011020 Milk and cream, not concentrated nor cont aining added sugar 241% but not less than $34.50/hl 
04012020 Milk and cream, not concentrated nor cont aining added sugar 241% but not less than $34.50/hl 
04013020 Milk and cream, not concentrated nor cont aining added sugar 292.5% but not less than $2.48/kg 
04021020 Milk and cream, concentrated or contai ning added sugar 201.5% but not less than $2.01/kg 
04022112 Milk and cream, concentrated or contai ning added sugar 243% but not less than $2.82/kg 
04022122 Milk and cream, concentrated or contai ning added sugar 295.5% but not less than $4.29/kg 
04022912 Milk and cream, concentrated or contai ning added sugar 243% but not less than $2.82/kg 
04022922 Milk and cream, concentrated or contai ning added sugar 295.5% but not less than $4.29/kg 
04029120 Milk and cream, concentrated or contai ning added sugar 259% but not less than 78.9¢/kg 
04029920 Milk and cream, concentrated or contai ning added sugar 255% but not less than 95.1¢/kg 
04031020 Buttermilk, curdled milk and cream, yogurt 237.5% but not less than 46.6¢/kg 
04039012 Buttermilk, curdled milk and cream, yogurt 208% but not less than $2.07/kg 
04039092 Buttermilk, curdled milk and cream, yogurt 216.5% but not less than $2.15/kg 
04041022 Whey, whether or not concentrated or cont aining added sugar 208% but not less than $2.07/kg 
04049020 Whey, whether or not concentrated or cont aining added sugar 270% but not less than $3.15/kg 
04051020 Butter and other fats and oils  derived from milk;  dairy spreads 298.5% but not less than $4.00/kg 
04052020 Butter and other fats and oils  derived from milk;  dairy spreads 274.5% but not less than $2.88/kg 
04059020 Butter and other fats and oils  derived from milk;  dairy spreads 313.5% but not less than $5.12/kg 
04061020 Cheese and curd 245.5% but not less than $4.52/kg 
04062012 Cheese and curd 245.5% but not less than $3.58/kg 
04062092 Cheese and curd 245.5% but not less than $5.11/kg 
04063020 Cheese and curd 245.5% but not less than $4.34/kg 
04064020 Cheese and curd 245.5% but not less than $5.33/kg 
04069012 Cheese and curd 245.5% but not less than $3.53/kg 
04069022 Cheese and curd 245.5% but not less than $5.78/kg 
04069032 Cheese and curd 245.5% but not less than $5.50/kg 
04069042 Cheese and curd 245.5% but not less than $4.23/kg 
04069052 Cheese and curd 245.5% but not less than $5.08/kg 
04069062 Cheese and curd 245.5% but not less than $3.53/kg 
04069072 Cheese and curd 245.5% but not less than $4.34/kg 
04069082 Cheese and curd 245.5% but not less than $5.26/kg 
04069092 Cheese and curd 245.5% but not less than $4.34/kg 
Table AIII.7 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 190 
 
 
 HS code Product description (at the 4-digit level) Duty rate 
04069094 Cheese and curd 245.5% but not less than $5.08/kg 
04069096 Cheese and curd 245.5% but not less than $5.15/kg 
04069099 Cheese and curd 245.5% but not less than $3.53/kg 
04070012 Birds' eggs, in shell, fresh, preser ved or cooked 238% but not less than $2.91/dozen 
04070019 Birds' eggs, in shell, fresh, preserve d or cooked 163.5% but not less than 79.9¢/ dozen 
04081120 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by 
steaming or by boiling in water $6.12/kg 
07020011 Tomatoes, fresh or chilled 1.41¢/kg but not less than 9.5% 
07020019 Tomatoes, fresh or chilled 1.41¢/kg but not less than 9.5% 
07020021 Tomatoes, fresh or chilled 4.68¢/kg but not less than 12.5% 
07020091 Tomatoes, fresh or chilled 4.68¢/kg but not less than 12.5% 
07031010 Onions, shallots, garlic, leek s and other alliaceous vegetables, 
fresh or chilled 4.23¢/kg but not less than 9.5% 
07031021 Onions, shallots, garlic, leek s and other alliaceous vegetables, 
fresh or chilled 2.12¢/kg but not less than 9.5% 
07031031 Onions, shallots, garlic, leek s and other alliaceous vegetables, 
fresh or chilled 4.68¢/kg but not less than 10.5% 
07031041 Onions, shallots, garlic, leek s and other alliaceous vegetables, 
fresh or chilled 2.81¢/kg but not less than 12.5% 
07031091 Onions, shallots, garlic, leek s and other alliaceous vegetables, 
fresh or chilled 2.81¢/kg but not less than 12.5% 
07041011 Cabbages, cauliflowers, et c., fresh or chilled 1.88¢/kg but not less than 4% plus 4% 
07041012 Cabbages, cauliflowers, etc., fresh or chilled 1.88¢/kg but not less than 4% 
07042011 Cabbages, cauliflowers, etc. , fresh or chilled 5.62¢/kg but not less than 10.5% plus 4% 
07042012 Cabbages, cauliflowers, etc., fresh or  chilled 5.62¢/kg but not less than 10.5% 
07049010 Cabbages, cauliflowers, etc., fresh or chilled 2.12¢/kg but not less than 6% 
07049021 Cabbages, cauliflowers, etc., fresh or  chilled. 4.68¢/kg but not less than 12.5% 
07049031 Cabbages, cauliflowers, etc., fresh or  chilled 2.35¢/kg but not less than 12.5% 
07049041 Cabbages, cauliflowers, etc., fresh or  chilled 2.35¢/kg but not less than 12.5% 
07051111 Lettuce and chicory, fresh or chilled 2.35¢/kg but not less than 12.5% plus 4% 
07051112 Lettuce and chicory, fresh or ch illed 2.35¢/kg but not less than 12.5% 
07051911 Lettuce and chicory, fresh or chilled 2.35¢/kg but not less than 12.5% plus 4% 
07051912 Lettuce and chicory, fresh or ch illed 2.35¢/kg but not less than 12.5% 
07061011 Carrots, turnips, salad beetroot, salsify, etc., fr esh or chilled 1.88¢/kg but not less than 4% plus 4% 
07061012 Carrots, turnips, salad beetroot, salsify, et c., fresh or chilled 1.88¢/kg but not less than 4% 
07061031 Carrots, turnips, salad beetroot, salsif y, etc., fresh or chilled 0.94¢/kg plus 4% 
07061032 Carrots, turnips, salad beetroot, sa lsify, etc., fresh or chilled 0.94¢/kg 
07069010 Carrots, turnips, salad beetroot, salsify, etc. , fresh or chilled 1.41¢/kg but not less than 12.5% 
07069021 Carrots, turnips, salad beetroot, salsify, etc., fr esh or chilled 1.88¢/kg but not less than 8.5% plus 4% 
07069022 Carrots, turnips, salad beetroot, salsify, etc. , fresh or chilled 1.88¢/kg but not less than 8.5% 
07069051 Carrots, turnips, salad beetroot, salsify, et c., fresh or chilled 1.41¢/kg but not less than 6% 
07070010 Cucumbers and gherkins, fresh or chilled 1.41¢/kg but not less than 6% 
07070091 Cucumbers and gherkins, fresh or chilled 4.22¢/kg but not less than 12.5% 
07081010 Leguminous vegetables, shelle d or unshelled, fresh or chille d 1.41¢/kg but not less than 6% 
07081091 Leguminous vegetables, shelle d or unshelled, fresh or chilled.  3.75¢/kg but not less than 8.5% 
07082010 Leguminous vegetables, shelle d or unshelled, fresh or chilled.  1.41¢/kg but not less than 6% 
07082021 Leguminous vegetables, shelled or  unshelled, fresh or chilled 3.75¢/kg  but not less than 8.5% plus 4% 
07082022 Leguminous vegetables, shelle d or unshelled, fresh or chilled 3.75¢/kg but not less than 8.5% 
07092010 Other vegetables, fresh or ch illed 5.51¢/kg but not less than 7.5% 
07092091 Other vegetables, fresh or ch illed 10.31¢/kg but not less than 12.5% 
07094011 Other vegetables, fresh or chilled 3. 75¢/kg but not less than 12.5% plus 4% 
07094012 Other vegetables, fresh or ch illed 3.75¢/kg but not less than 12.5% 
07095110 Other vegetables, fresh or ch illed 8.43¢/kg but not less than 8.5% 
07095190 Other vegetables, fresh or ch illed 8.43¢/kg but not less than 8.5% 
07095910 Other vegetables, fresh or ch illed 8.43¢/kg but not less than 8.5% 
07095990 Other vegetables, fresh or ch illed 8.43¢/kg but not less than 8.5% 
07096010 Other vegetables, fresh or ch illed 3.75¢/kg but not less than 8.5% 
07099011 Other vegetables, fresh or ch illed 3.28¢/kg but not less than 8.5% 
07099031 Other vegetables, fresh or chilled 2. 81¢/kg but not less than 12.5% plus 4% 
Table AIII.7 (cont'd)Canada WT/TPR/S/246 
 Page 191 
 
 
 HS code Product description (at the 4-digit level) Duty rate 
07099032 Other vegetables, fresh or ch illed 2.81¢/kg but not less than 12.5% 
08061011 Grapes, fresh or dried. 1.41¢/kg 
08082010 Apples, pears and quinces, fresh 2.12¢/kg but not less than 8% 
08082021 Apples, pears and quinces, fresh 2.81¢/kg but not less than 10.5% 
08091010 Apricots, cherries, peaches, plums and sloes, fresh 2.12¢/kg but not less than 8% 
08091091 Apricots, cherries, peaches, plums and sl oes, fresh 4.68¢/kg but not less than 10.5% 
08092010 Apricots, cherries, peaches, plums and sloes, fresh 5.64¢/kg but not less than 8% 
08092021 Apricots, cherries, peaches, plums and sloes, fresh 5.64¢/kg but not less than 8% 
08092031 Apricots, cherries, peaches, plums and sl oes, fresh 5.62¢/kg but not less than 8.5% 
08093010 Apricots, cherries, peaches, plums and sloes, fresh 2.82¢/kg but not less than 8% 
08093021 Apricots, cherries, peaches, plums and sl oes, fresh 5.62¢/kg but not less than 10.5% 
08094010 Apricots, cherries, peaches, plums and sloes, fresh 1.06¢/kg but not less than 8% 
08094021 Apricots, cherries, peaches, plums and sl oes, fresh 2.81¢/kg but not less than 10.5% 
08094031 Apricots, cherries, peaches, plums and sl oes, fresh 3.75¢/kg but not less than 10.5% 
08101010 Other fruit, fresh 5.62¢/kg but not less than 8.5% 
08101091 Other fruit, fresh 5.62¢/kg but not less than 8.5% 
08111010 Fruit and nuts, uncooked or cooked by steaming or boiling in 
water, frozen 5.62¢/kg but not less than 8.5% 
08119010 Fruit and nuts, uncooked or cooked by steaming or boiling in 
water, frozen 9.37¢/kg but not less than 12.5% 
08121090 Fruit and nuts, provisionally preserved 9.37¢/kg but not less than 10.5% 
08129020 Fruit and nuts, provisionally preserved 9.37¢/kg but not less than 14.5% 
11032022 Cereal groats, meal a nd pellets $15.90/tonne plus 7% 
15179022 Margarine;  edible mixtures or preparati ons of this Chapter 218% but not less than $2.47/kg 
16023113 Other prepared or preserved meat, meat offal or blood 169.5% but not less than $3.76/kg 
16023194 Other prepared or preserved meat, meat  offal or blood 165% but not less than $3.67/kg 
16023195 Other prepared or preserved meat, meat  offal or blood 165% but not less than $6.03/kg 
16023213 Other prepared or preserved meat, meat  offal or blood 253% but not less than $5.91/kg 
16023294 Other prepared or preserved meat, meat  offal or blood 249% but not less than $5.81/kg 
16023295 Other prepared or preserved meat, meat  offal or blood 249% but not less than $10.36/kg 
17019190 Cane or beet sugar a nd chemically pure sucrose, in solid form $30.86/tonne 
17019990 Cane or beet sugar a nd chemically pure sucrose, in solid form $30.86/tonne 
17029011 Other sugars, in solid form $11.99/tonne 
17029012 Other sugars, in solid form $13.05/tonne 
17029013 Other sugars, in solid form $13.26/tonne 
17029014 Other sugars, in solid form $13.47/tonne 
17029015 Other sugars, in solid form $13.69/tonne 
17029016 Other sugars, in solid form $13.90/tonne 
17029017 Other sugars, in solid form $14.11/tonne 
17029018 Other sugars, in solid form $15.17/tonne 
17029029 Other sugars, in solid form 2.12¢/kg 
17029069 Other sugars, in solid form $26.67/tonne 
17029089 Other sugars, in solid form $4.52/tonne 
18062022 Chocolate and other food preparations c ontaining cocoa 265% but not less than $1.15/kg 
18069012 Chocolate and other food preparations c ontaining cocoa 265% but not less than $1.15/kg 
19012012 Malt extract;  food preparations of flour, groats, etc., not 
containing cocoa 246% but not less than $2.85/kg 
19012022 Malt extract;  food preparations of flour, groats, etc., not 
containing cocoa 244% but not less than $2.83/kg 
19019032 Malt extract;  food preparations of flour, groats, etc., not 
containing cocoa 267.5% but not less than $1.16/kg 
19019034 Malt extract;  food preparations of flour, groats, etc., not 
containing cocoa 250.5% but not less than $2.91/kg 
19019052 Malt extract;  food preparations of flour, groats, etc., not 
containing cocoa 267.5% but not less than $1.16/kg 
19019054 Malt extract;  food preparations of flour, groats, etc., not 
containing cocoa 250.5% but not less than $2.91/kg 
19042064 Prepared foods obtained by the swelling or roasting of cereals or 
cereal products 9.95¢/kg plus 6% 
Table AIII.7 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 192 
 
 
 HS code Product description (at the 4-digit level) Duty rate 
20097910 Fruit juices and vegetable ju ices, unfermented and not containing 
added spirit 9.35¢/litre but not less than 8.5% 
21050092 Ice cream and other edible ice, whether or not containing cocoa 277% but not less than $1.16/kg 
21069032 Food preparations not elsewhere specifie d or included 212% but not less than $2.11/kg 
21069034 Food preparations not elsewhere specifie d or included 212% but not less than $2.11/kg 
21069094 Food preparations not elsewhere specifie d or included 274.5% but not less than $2.88/kg 
22029043 Waters, including mineral waters  and aerated waters, containing 
added sugar 256% but not less than $36.67/hl 
22060022 Other fermented beverages or mixtures, not elsewhere specified 
or included 7.74¢/litre 
22060071 Other fermented beverages or mixtures, not elsewhere specified 
or included 12.95¢/litre 
22060093 Other fermented beverages or mixtures, not elsewhere specified 
or included 12.28¢/litre of absolute ethyl alcohol 
22089049 Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80% vol. 35.2¢/litre 
23099032 Preparations of a kind used in animal feeding 205.5% but not less than $1.64/kg 
35040012 Peptones and their derivatives;  other protein substances and their 
derivatives 270% but not less than $3.15/kg 
 
a No import recorded to es timate unit price value. 
 
Source:  WTO estimates, based on data provid ed by the Canadian authorities. Canada WT/TPR/S/246 
 Page 193 
 
 
 Table AIII.8 
Main provincial and territor ial tax credit programmes, 2010 
Province Provincial and territorial tax credit programmes 
Newfoundland and Labrador Non- Refundable Measures Deductible from Basic Tax:  Political Contribution Tax Credit;  
Direct Equity Tax Credit;  Small Business Ta x Credit;  Manufacturing and Processing Profits 
Tax Credit 
Refundable Measures:  Research and Developm ent Tax Credit;  Film and Video Industry Tax 
Credit;  Resort Property  Investment Tax Credit 
Tax Holidays:  Economic Diversification and Growth Enterprises Tax Holiday;  New Small 
Business Tax Holiday 
Prince Edward Island Non-Refundable M easures Deductible from Basic Tax:  Political Contributions Tax Credit;  
Manufacturing and Processing Investment Tax Credit;  Specialized Labour Tax Credit 
Refundable Measures:  Innovati on and Development Tax Credit;  Enriched Investment Tax 
Credit 
Tax Holidays:  Aviation-Related Busine ss Tax Holiday;  Bioscience Tax Holiday 
Nova Scotia Non-Refundable Measur es Deductible from Basic Tax:  Political Contributions Tax Credit 
Refundable Measures:  Research and Develo pment Tax Credit;  Film Industry Tax Credit 
Tax Holidays:  New Small Business Tax Holiday 
New Brunswick Non-Refundable Measur es Deductible from Basic Tax:  Political Contributions Tax Credit 
Refundable Measures:  Research and Develo pment Tax Credit;  New Brunswick Film Tax 
Credit 
Manitoba Non-Refundable Measures Deductible from Basic Tax:  Research and Development Tax Credit;  
Manufacturing Investment Tax Credit;  Odour Control Tax Credit 
Refundable Measures:  Film and Video Produc tion Tax Credit;  Co-operative Education Tax 
Credit;  Odour Control Tax Cred it - Agricultural Corporations 
Saskatchewan Non-Refundable Measures Deductible from  Basic Tax:  Royalty Tax Rebate;  Research and 
Development Tax Credit;  Politi cal Contributions Tax Credit 
Refundable Measures:  Film Employment  Tax Credit;  Manufacturing and Processing 
Investment Tax Credit 
British Columbia Political Contributions Tax Credit;  Loggi ng Tax Credit;  Small Business Venture Capital Tax 
Credit;  International Financial Activity Tax Refund 
Refundable Measures:  Film and Television Cr edit;  Production Services Tax Credit;  Mineral 
Exploration Tax Credit;  Scientific Research and Experimental Development Tax Credit;  Book 
Publishing Tax Credit;  Digital Anim ation or Visual Effects Tax Credit 
Yukon Non-Refundable Measures De ductible from Basic Tax:  Political Contribution Tax Credit 
Refundable Measures:  Mineral Exploration Tax Credit;  Research and Development Tax Credit
Northwest Territories Non-Refundable M easures Deductible from Basic Tax:  Political Contributions Tax Credit;  
Risk Capital Investment Tax Credit 
Nunavut Non-Refundable M easures Deductible from Basic Tax:  Political Contributions Tax Credit;  
Risk Capital Investment Tax Credit 
Quebec Non-Refundable Measures De ductible from Basic Tax:  L ogging Tax Credit;  Tax Credit for 
Hiring Employees Specializing in Financial Derivatives 
Refundable Measures:  Research and Developmen t Tax Credit;  Taxi Driver Tax Credit;  Forest 
Producers Real Estate Tax Refund;  Film a nd Television Production Ta x Credit, Design Tax 
Credit;  On-the-job Training Tax Credit;  Shi pbuilders Tax Credit;  Production of Multimedia 
Titles Tax Credit;  Tip Reporti ng Tax Credit;  Film Dubbing Tax Credit;  Film Production 
Services Tax Credit;  Computer Animation a nd Special Effects Tax Credit;  Technological 
Adaptation Services Tax Credit;  Production of  Sound Recordings Tax Credit;  Valée de 
l'aluminium Tax Credit;  Gaspésie-Îles-de-la-Madeleine and Certain Maritime Regions Tax Credit;  Book Publishing Tax Credit;  Tax Credit for Processing Activities in Resource Regions;  
Biotechnology Development Centres Tax Credits;  Resources Tax Credit;  Tax Credit for Major 
Employment-generating Project s;  Production of Ethanol Tax Credit;  Tax Credit for 
Construction of Public Access Roads and Bridges in Forest Areas;  Tax Credit for the 
Acquisition of Pig Manure Treatment Facilities 
Tax Holidays:  International Financial Ce ntres Tax Holiday, Sm all and Medium-Size 
Manufacturing Enterprises in Remote Resource Regions Tax Holiday;  Tax Holiday for the 
Development of Stock Exchanges and Security  Clearing-House Corporations in Montréal 
Deductions To Arrive at Taxable Income:  Ré seau d'investissement social du Quebec Tax 
Deduction, Tax Relief for Employee Transit Passes 
Table AIII.8 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 194 
 
 
 Province Provincial and territorial tax credit programmes 
Ontario Non-Refundable Measures Deductible from Basic Tax:  Small Business Tax Credit for Credit 
Unions 
Refundable Measures:  Qualifying Environmen tal Trust Tax Credit;  Innovation Tax Credit;  
Film and Television Tax Credit;  Co-operativ e Education Tax Credit;  Business Research 
Institute Tax Credit;  Book publishing Tax Cred it;  Computer Animation and Special Effects 
Tax Credit;  Production Services Tax Credit;  Interactive Digital Media Tax Credit;  Sound 
Recording Tax Credit;  Appren ticeship Training Tax Credit 
Deductions to Arrive at Taxable Income:  Po litical Contributions Deduction;  Current Cost 
Adjustment for Pollution Control Equi pment;  New Technology Tax Deduction 
Alberta Non-Refundable Measures Deductible from Basic Tax:  Royalty Tax Deduction;  Political 
Contributions Tax Credit 
 
Source: Finance Canada . Canada WT/TPR/S/246 
 Page 195 
 
 
 Table AIV.1  
MFN tariff quotas, fill rates, and their respe ctive administration methods, 2008 and 2009 
Product descriptiona Out-of-quota 
tariff Out-of-
quota AVE 
(%) In-quota tariffIn quota 
AVE 
(%) Final tariff 
quotab 2008 
fill 
rate 
(%) 2009 
fill 
rate 
(%) 
1. Historical importers:  importers' shares are a llocated principally in re lation to past imports  
 Concentrated/condensed milk/cream    12 (reserved 
for Australia) 0 0 
 0402.91.10 259% but not less 
than 78.9¢/kg  2.84¢/kg.     
 0402.99.10 255% but not less 
than 95.1¢/kg.  2.84¢/kg. 2.6%    
 Yoghurt     332 100 100 
 0403.10.10 237.5% but not less 
than 46.6¢/kg.  6.5%     
 Powdered buttermilk    908 (reserved 
for New 
Zealand) 100 96 
 0403.90.11 208% but not less 
than Can$2.07/kg.  3.32¢/kg.  0.9%    
 Cheese     20,412 
(13,472 
reserved for 
EU) 100 100 
 0406.10.10, 0406.20.11, 
 0406.20.  245.5% but not less 
than Can$3.53-
5.78/kg.   2.84 3.32¢/kg. 0.3%-
0.6%    
 Ice cream     484 74 89 
 2105.00.91  277% but not less 
than Can$1.16/kg.   6.5%      
2. Licences or shares allocated to downstream users 
 Beef and veal    76,409 
(35,000 
reserved for 
Australia, 
29,600 for 
New 
Zealand) 55 69 
 0201.10.10, 0201.20.10, 
 0201.30. 26.50%  0.0%     
 Cream     394 100c
 100d 
 0401.30.10 292.5% but not less 
than Can$2.48/kg.  7.5%     
 Dry whey    3,198 100c 100d 
 0404.10.21 208% but not less 
than Can$2.07/kg.  3.32¢/kg. 5.0%    
 Other products of milk 
 constituents      4,345 91 96 
 0404.90.10 270% but not less 
than Can$3.15/kg.  3.0%     
        
        
 Broiler hatching eggs and chicks    7,949,000 
dozen 149 145 
 0105.11.21 238% but not less 
than 30.8¢ each  0.86¢ each 2.1%    
 0407.00.11 238% but not less 
than Can$2.91/ 
dozen  1.51¢/dozen 0.5%    
Table AIV.1 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 196 
 
 
 Product descriptiona Out-of-quota 
tariff Out-of-
quota AVE 
(%) In-quota tariffIn quota 
AVE 
(%) Final tariff 
quotab 2008 
fill 
rate 
(%) 2009 
fill 
rate 
(%) 
3. "First-come, first-served":  no shares  are allocated to importers.  Imports are permitted entry at the in-quota tariff rates  until 
 such time as the tariff quota is filled; then the higher tariff  automatically applies.  The physical importation of the good 
 determines the order and hence the applicable tariff 
 Wheat     226,883 25c 23d 
 1001.10.10, 1001.90.10 49%/76.5%  Can$1.90/t 0.3%; 
1.2%    
 Barley     399,000 47c 17d 
 1003.00.11, 1003.00.91 94.5%/21%   Can$0.99/t 0.4%;  
0.5%    
 Wheat products    123,557 124c 100d 
 1101.00.10 Can$139.83/t 30.2% Can$2.42/t 0.5%    
 1103.11.10 Can$105.33/t 16.% Can$2.42/t 0.5%     
 1103.20.11 Can$98.6/t plus 7% 91.8% 3.5%      
 1104.19.11 Can$106.5/t plus 
7% 25.1% 3.5%     
 1104.29.11 Can$113.4/t plus 
7% 33.5% 3.5%     
 1104.30.11 Can$98.6/t plus 7% 24.9% 3.5%     
 1108.11.10 Can$237.9/t 29.8% 0.95¢/kg. 1.0%    
 1109.00.10 Can$397.3/t plus 
14.5% 28.8% 7.5%     
 1901.20.13 11.93¢/kg. plus 
8.5%;  and 4% 13.4% 4.0%     
 1901.20.23, 1902.11.10, 
 1902.19.11, 1902.19.21, 
 1902.19.91, 1902.30.11,  1902.30.20, 1904.10.10, 
 1904.20.10, 1904.20.61, 
 1904.30.10, 1904.30.61,  1904.90.10, 1904.90.61, 
 1905.10.10, 1905.10.40, 
 1905.10.71, 1905.31.21,  1905.31.91, 1905.32.91,  1905.40.20, 1905.40.50, 
 1905.90.31, 1905.90.34, 
 1905.90.41, 1905.90.42,  0-16.27¢/kg. + 0 - 
8.5% 0%-17.7% 0 - 4%     
 2302.30.10 Can$98.6/t plus 4% 65.4% 0.0%     
 Barley products    19,131 147c 116d 
 1102.90.11 Can$213.8/t plus 
8.5% 43.7% 4.0%     
 1103.19.11, 1103.20.21, 
 1104.19.21, 1104.29.21 Can$15.9-177.5/t 
plus 6.5% – 8.5% 37% – 47.8% 3-4%     
 1107.10.11 Can$157/t 25.9% 0.31¢/kg. 0.4%    
 1107.10.91 Can$160.1/t 18.0% 0.47¢/kg. 1.1%    
 1107.20.11 Can$141.5/t 26.2% 0.31¢/kg. 0.4%    
 1107.20.91 0.0% 0 0.0%     
 1108.19.11 Can$188.5/t 24.2% 0.83¢/kg.     
 1901.90.11 Can$19.78/t plus 
17% 25.4% 8.5%     
 1904.10.30 12.6¢/kg. plus 8.5% 12.7& 4.0%     
 1904.20.30 9.95¢/kg. plus 8.5% 11.5% 4.0%     
 1904.20.63 9.95¢/kg. plus 6%  3.0%     
 1904.90.30 9.95¢/kg. plus 8.5% 13.5% 4.0%     
 1904.90.63 9.95¢/kg. plus 6% 11.7% 3.0%     
 2302.40.11 Can$106.91/tonne 164.7% 0.0%     
Table AIV.1 (cont'd)Canada WT/TPR/S/246 
 Page 197 
 
 
 Product descriptiona Out-of-quota 
tariff Out-of-
quota AVE 
(%) In-quota tariffIn quota 
AVE 
(%) Final tariff 
quotab 2008 
fill 
rate 
(%) 2009 
fill 
rate 
(%) 
4. Licences on demand (first-come, first-served) 
 Margarine      7,558 50 64 
 1517.10.10 82.28¢/kg. 70.2% 7,5%     
 1517.90.21 218% but not less 
than Can$2.47/kg.  7.5%     
 Other dairy 
 
 1901.90.33   
 
250.5% but not less 
than Can$2.91/kg   
 
6.5%  70 0 19 
5. Applied tariff (personal cross-border purchases) 
 Fluid milk     64,500 .. .. 
 0401.10.10 241% but not less 
than Can$34.5/hl  7.5% .. ..   
 0401.20.10 241% but not less 
than Can$34.5/hl  7.5%     
6. Import shares allocated entirely to one state trading entity 
 Butter and other fat derived from milk    3,274 (2000 
reserved for 
New 
Zealand) 99c 99d 
 0405.10.10 298.5% but not less 
than Can$4/kg.  11.38¢/kg. 4    
 0405.90.10 313.5% but not less 
than Can$5.12/kg.  7.5%     
        
7. Combination of methods 
 Eggs and egg products    21,370,000 
dozen 95 97 
 0407.00.18 163.5% but not less 
than 79.9¢/dozen  1.51¢/dozen 1.4%    
 0408.11.10, 0408.19.10 
 0408.91.10, 0408.99.10 Can$1.52 – 6.12/kg. 44.6%-
287.3% 6.63¢/kg. or 
8.5% 4.6%-
5.2%    
 2106.90.51 Can$1.45/kg. 19.3% 6.68¢/kg. 2.4%    
 3502.11.10 Can$6.12/kg. 532.2% 8.5%     
 3502.19.10 Can$1.52/kg. 168.9% 6.63¢/kg. 8.6%    
 Turkey, live, meat and products    5,588 100 98 
 0105.99.11, 0207.24.11, 
 0207.24.91, 0207.25.11, 
 0207.25.91, 0207.26.10,  0207.27.11, 0207.27.91,  0209.00.23, 0210.99.14 154.5 – 169.5% but 
not less than  
Can$1.60-
Can$6.03/kg. 211.0% (0105.99.11 is 
at 0%; 
1.9cent/kg); The rest are at 
5% but not less 
than 4.74¢/kg or more than 
9.48¢/k, except 
and 0207.27.11 
which is free. 0.6%-
2.6%    
 1601.00.31 154.5% 0.1% 0.95¢/kg.     
 1602.20.31 154.5%  0.0%     
 1602.31.12 169.5% but not less 
than  Can$3.76-
Can$6.18/kg. 172.8% 7.5%     
Table AIV.1 (cont'd)WT/TPR/S/246 Trade Policy Review 
Page 198 
 
 
 Product descriptiona Out-of-quota 
tariff Out-of-
quota AVE 
(%) In-quota tariffIn quota 
AVE 
(%) Final tariff 
quotab 2008 
fill 
rate 
(%) 2009 
fill 
rate 
(%) 
 1602.31.93 165% but not less 
than  Can$3.67-
Can$6.03/kg. 5% but not 
less than 4.74¢/kg or 
more than 
9.48¢/kg  1.2%    
 Chicken, live, meat and products     39,844 189 189 
 0105.94.91 238% but not less 
than Can$1.25/kg.  1.9¢/kg. 2.4%    
 0207.11.91, 0207.12.91, 
 0207.13.91, 0207.14.91, 
 0209.00.21, 0210.99.11 238 – 249% but not 
less than Can$1.67- 
Can$10.36/kg. 5% but not 
less than 4.74¢/kg or 
more than 
9.48¢/kg  2.0%-4.7%    
 0207.14.21 238% but not less 
than Can$6.45/kg.  0.0%     
 1601.00.21 238%  0.95¢/kg. 0.2%    
 1602.20.21 238%  0.0%     
 1602.32.12 253% but not less 
than Can$5.91/kg. or Can$10.54/kg. 295.1% 7.5%     
 1602.32.93 249% but not less 
than Can$5.81/kg. 
or Can$10.36/kg. 5% but not 
less than 
4.74¢/kg or more than 9.48¢/kg  1.8%    
8. No access allocated   0 n.a. n.a. 
 Milk, cream and buttermilk powdere      
 0402.10.10 201.5% but not less 
than Can$2.01/kg.  3.32¢/kg. 1.3%    
 0402.21.11 243% but not less 
than Can$2.82/kg.  3.32¢/kg. 1.0%    
 0402.21.21 295.5% but not less 
than Can$4.29/kg.  6.5%     
 0402.29.11 243% but not less 
than Can$2.82/kg.  3.32¢/kg. 1.1%    
 0402.29.21 295.5% but not less 
than Can$4.29/kg.  6.5%     
 0403.90.91 216.5% but not less 
than Can$2.15/kg.  7.5%     
 0405.20.10 274.5% but not less 
than Can$2.88/kg.  7.0%     
 Chocolate ice cream, mixes and doughs containing butter, food preparations containing dairy productsf 
 1806.20.21 265% but not less 
than Can$1.15/kg.  5.0%     
 1806.90.11 265% but not less 
than Can$1.15/kg.  5.0%     
 1901.20.11 246% but not less 
than Can$2.85/kg.  4.0%     
 1901.20.21 244% but not less 
than Can$2.83/kg.  3.0%     
 1901.90.31 267.5% but not less 
than Can$1.16/kg.  6.5%     
 1901.90.51 267.5% but not less 
than Can$1.16/kg.  6.5%     
Table AIV.1 (cont'd) 
 Canada WT/TPR/S/246 
 Page 199 
 
 
 Product descriptiona Out-of-quota 
tariff Out-of-
quota AVE 
(%) In-quota tariffIn quota 
AVE 
(%) Final tariff 
quotab 2008 
fill 
rate 
(%) 2009 
fill 
rate 
(%) 
 1901.90.53 250.5% but not less 
than Can$2.91/kg.  6.5%     
 2106.90.31 212% but not less 
than Can$2.11/kg.  5.0%     
 2106.90.33 212% but not less 
than Can$2.11/kg.  5.0%     
 2106.90.93 274.5% but not less 
than Can$2.88/kg.  7.0%     
 2202.90.42 256% but not less 
than Can$36.67/hl  7.5%     
 2309.90.31 205.5% but not less 
than Can$1.64/kg.  2.0%     
 
n.a. Not applicable. 
 
a In-quota HS Codes;  out-of-quota HS codes are different. b Tonnes unless otherwise specified. 
c Refers to marketing year 2007/08. 
d Refers to marketing year 2008/09. e According to the Canadian authorities, Canada imported 16,730 a nd 4,970 tonnes of these products  at the in-quota rate in 2008  
 and 2009, respectively. 
f According to the Canadian authorities, Ca nada imported 665 and 1,520 tonnes of thes e products at the in-quota  rate in 2008 a nd 
 2009, respectively. 
 
Note: No in-quota import data are available for the tariff quota for "fluid milk" (64,500 tonnes).  The tariff quota is adminis tered on a 
 global basis and is subject to General Import Permit #1, which regulates the importation of dairy products for personal use, s o 
 that any resident of Canada may import fluid milk.  There are no formal applications for any re sident of Canada to import flui d 
 milk in Canada.  Consumers importing fluid milk must only invoke General Import Permit #1 when completing the normal 
 customs entry document. 
 Ad valorem  equivalents (AVEs) are estimated using the unit price valu e of 2009 imports at the 8 digit level.  When no import is
 recorded, no AVE could be estimated.  
Source:  WTO documents G/AG/N/Can/77, 30 June 2009 and G/AG/N/CAN/79, 4 A ugust 2009;  and WTO Schedule  V – 
 Canada. WT/TPR/S/246 Trade Policy Review 
Page 200 
 
 
 Table AIV.2 
Main new or modified federa l agricultural programmes, 2007-10 
  Expenditures in Can$ million  
Program title Objective/design 2007-08 2008-09 2009-10 Website link 
AgriStability Payments to compensate for margin 
declines greater than 15%; replaces 
CAIS program; launched for 2007 
program year. 
 376.6a 352.5b 524.7 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1291990433266
&lang=eng 
AgriInvest Matching government contributions to 
encourage producer savings; replaces 
Tier 1 of CAIS program; launched for 
2007 program year.  167.3 193.4 140.3 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1291828779399
&lang=eng 
AgriInvest Kick start One-time federal-only measure to 
help seed AgriInvest accounts and transition producers to the new BRM 
suite.  580.1 -9.1 -12.5 http://www4.agr.gc.ca/AAFC-
AAC/display-afficher.do?id=1291828779399
&lang=eng 
 
AgriInsurance Subsidi zed insurance against 
production losses due to weather, 
pests or diseases; replaces Production Insurance; launched for 2007 program 
year. 
 416.4c 548.3 502.9 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1200923862911&lang=eng 
AgriRecovery Framework for disaster assistance; 
launched for 2007 program year. 0.1 56.3 -5.9d http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1200689505769&lang=eng 
 
AgriFlexibility To facilitate  the implementation of 
new initiatives, both federally and in partnership with provinces, territories 
and industry that will improve the 
sector’s competitiveness and will help the sector adapt to pressures through 
non-business risk-management 
measures.  0 0 4.1 http://www4.agr.gc.ca/AAFC-
AAC/display-afficher.do?id=1247775858371
&lang=eng 
AgriMarketing Provides funding to enhance 
marketing capacity and competitiveness of the agriculture, 
agri-food, fish and seafood sectors; 
replaces the Canadian Agricultural and Food International Program. 
 n.a. n.a. 19.6 http://www4.agr.gc.ca/AAFC-
AAC/display-afficher.do?id=1239048540113
&lang=eng 
AgriOpportunities Five-year program that aims to 
accelerate the commercialization of 
new agri-food, agricultural and 
bioproducts. 2.1 9.0 10.3 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1195488674667
&lang=eng  
Canadian 
Agricultural Loans 
Act (CALA) Program Loan guarantee program; replaces the 
Farm Improvement and Marketing 
Cooperatives Loans Act (FIMCLA) program; in force since June 2009.  0.7 0.02 2.0 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1177344219813&lang=eng 
 
Canadian 
Agricultural 
Adaptation Program 
(CAAP) To fund adaptation and measures to 
remain competitive; five-year 
programme; replaces Advancing 
Canadian Agriculture and Agri-food (ACAAF). 
 48.2e 45.2e 31.1 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1182366508375
&lang=eng 
Table AIV.2 (cont'd) Canada WT/TPR/S/246 
 Page 201 
 
 
   Expenditures in Can$ million  
Program title Objective/design 2007-08 2008-09 2009-10 Website link 
Initiative for the 
Control of Diseases in the Hog Industry - 
Circovirus 
Innoculation Program (CIP) 
[Phase 1] 
 Phase 1 of this initiative provided 
producers whose herds have suffered from the effects of circovirus with 
financial assistance to test for, and 
vaccinate their herds against, the virus. 14.3 10.8 3.5 http://www4.agr.gc.ca/AAFC-
AAC/display-afficher.do?id=1201114569965
&lang=eng  
Initiative for the 
Control of Diseases in the Hog Industry - 
Circovirus 
Innoculation Program (CIP) 
[Phase 2] 
 Phase 2 of this initiative is to develop 
a disease risk management structure within the hog industry to achieve 
long-term health and stability of the 
Canadian hog herd. 0 2.6 4.0  
Cost of Production 
Payment Additional measure to help address 
rising production costs  398.3 8.7 -1.3 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1223474497744&lang=eng 
 
Hog Farm 
Transition Program  Exceptional set-aside programme by 
providing payments to hog producers 
who agree to set aside production in 
all barns for a minimum period of three years. 
   39.4 http://www.cpc-
ccp.com/program-farm-
transition-e.php 
Hog Industry Loan 
Loss Reserve 
Program Exceptional loan programme to assist 
viable hog operations with short term 
liquidity pressures.   The Government 
of Canada shares the risk with financial institutions  by consolidating 
short term debt into long term loans. 
   246.4 http://www4.agr.gc.ca/AAFC-
AAC/display-
afficher.do?id=1253722495954
&lang=eng   
International Pork 
Marketing Fund Provides funding to enhance 
marketing capacity and market 
development of the pork sector.   17.0 http://www.cpc-
ccp.com/program-marketing-
fund-e.php  
Orchards and Vineyards Transition Program Federal program delivered by 
provinces. The four-year program provides, inter alia , inancial 
assistance for the reimbursement of 
some of the cost of removing apple 
and tender fruit orchards and grape vineyards stock.  0.7 11.4
 11 British Columbia: 
http://www.bcfga.com/files/file/2010%20removal%20guidelines.pdf
 
 
Ontario: 
http://www.agricorp.com/SiteCollectionDocuments/OVTP-
Brochure-en.pdf 
 
     Québec (French only): 
http://www.mapaq.gouv.qc.ca/
SiteCollectionDocuments/Formulaires/modernisationvergers.pdf 
 
New Brunswick: http://www.gnb.ca/0027/OVTP
Guide.pdf 
Table AIV.2 (cont'd) 
 WT/TPR/S/246 Trade Policy Review 
Page 202 
 
 
   Expenditures in Can$ million  
Program title Objective/design 2007-08 2008-09 2009-10 Website link 
     Nova Scotia: 
http://www.gov.ns.ca/agri/prm/programs/OVTP%20GUIDELI
NES%20FINAL%202009-
11%20April09.pdf  
Sand Plains  
Community Development Fund  A contribution program to assist rural 
communities in the tobacco-producing 
region of southern Ontario to transition to a non-tobacco-based economy. 
   6.6 http://www.sandplains.ca/  
Tobacco Transition 
Program Exceptional program to remove the 
quota system, facilitate the transition 
of tobacco quota holders and improve 
the viability of remaining and future tobacco producers by operating in a 
liberalized market environment. 
   284.9  http://www.agr.gc.ca/cb/index_
e.php?s1=n&s2=2009&page=n
90105 
 
n.a. Not applicable. 
 
a This amount applies to Canada Agri cultural Income Stabilization (CAIS). 
b Can$8.4 million of the total amount applies to CAIS. 
c This amount applies to Production Insurance. 
d AgriRecovery expenses are overstated for FY 2008-09.  The co rrection was made in FY 2009-10,  causing a negative balance for 
that year. 
e 2007-08 and 2008-09 amounts apply to ACAAF. 
 Note: Expenditures are total fede ral and provincial expenditures. 
 
Source:  Canadian authorities. 
 Canada WT/TPR/S/246 
 Page 203 
 
 
 Table AIV.3 
Provincial/Territorial Marketing Boards with powers to conduct price pooling or single desk selling 
Commodities governed by single desk selling or price pooling Province/Territory 
Commodity Comment Commodities deregulated from single 
desk selling or price pooling  
Alberta Milk   
Milk   
Vegetables Only certain vegetables are covered 
by authority  
British Columbia  
Chicken, turkey, eggs, 
cranberries, broiler 
hatching eggs Individual boards possess authority 
for price pooling or single desk selling 
but do not exercise these powers  
Milk   
Manitoba Table potatoes and 
Vegetables (carrots, 
rutabagas, parsnips and some onions) 
 
Broiler chicken, table eggs, turkey, broiler 
hatching eggs  
 
  
 
Individual boards possess authority for price pooling or single desk selling 
but do not exercise these powers  
Milk 
 
New Brunswick Chicken, turkey, eggs, 
potatoes, apples, 
cattle, hogs blueberries 
and cranberries Some of these individual boards may 
have authority for price pooling or 
single desk selling but do not exercise 
these powers  
Newfoundland and 
Labrador  Milk   
Milk   Nova Scotia Pork   
Milk  Tobacco 
 
White beans Sales through board are not 
mandatory Hogs 
Ontario 
Chicken  Board has authority for price pooling 
or single desk selling but does not 
exercise these powers  Wheat 
Prince Edward Island Milk, eggs, poultry, 
potatoes, hogs Only milk and eggs currently exercise 
single desk authority   
Milk   
Pork   
Maple syrup In bulk Maple syrup direct sales of less than 5kg 
from producers to consumers 
 
 Québec 
Wheat for human 
consumption, heavy 
lambs, rabbits Direct sales to consumers are not 
covered 
 
Saskatchewan Milk In 2010 single desk authorities were 
transferred from government agency 
to producer agency with government 
oversight  
Northwest Territories Eggs   
 
Source: Canadian authorities. WT/TPR/S/246 Trade Policy Review 
Page 204 
 
 
 Table AIV.4 
Electricity regulation in the Cana dian provinces and territories 
British Columbia 
(BC) The Crown corporation BC Hydro dominates the electricity mark et in BC.  It owns and operates the majority of the 
province's electricity generation, transmission and distribu tion assets, and is the supplier for most residential and 
commercial customers.  From 2003 to June 2010, transm ission was the responsibility of  the Crown corporation BC 
Transmission Corporation (BCT C).  BC's Clean Energy Act re-integrated the BC Transmission Corporation with 
BC Hydro, effective 5 July 2010.  Wholesale access is ava ilable to large industrial users, allowing them to choose 
their own electricity supplier.  The south-central portion of BC is served by FortisBC, which provides wholesale 
electricity to municipal distributors.  The BC Utilities Co mmission is responsible for regulating the BC electricity 
sector, including regulation of tariffs, and ne w generation and transmission development. 
Alberta The wholesale and retail electricity markets are deregulated  and electricity prices are market determined.  The 
Alberta Electric System Operator is responsible for the safe, reliable and economic pl anning and operation of the 
Alberta Interconnected Electric System (AIES).  It provi des an open and non-discriminatory access to Alberta's 
interconnected power grid for generation and distribution companies and large industrial consumers of electricity.  It 
also develops and administers transmission tariffs, procur es ancillary services to en sure system reliability and 
manages settlement of the hourly wholesale market and tran smission system services.  Transmission is regulated by 
the Alberta Utilities Commission (AUC).  The AUC also oversees  the tolls, tariffs and service regulations of energy 
transmission and electric transmission lines.  
The Alberta retail electricity market consists mainly of two types of electricity supply services, i.e. electricity 
contracts offered by competitive retailers (which offer daily electricity pricing to  long term fixed electricity prices); 
and the regulated rate option (RRO). The regulated rate is  based on the forecast short term or month ahead average 
spot market price in the wholesale market.   
Saskatchewan SaskPower, a Crown corporati on, is the province’s vertically integrated  electricity utility mandated to generate a nd 
transmit electricity throughout Saskatchew an.  SaskPower also distributes power to most of the province with the 
exception of the City of Swift Current and parts of th e City of Saskatoon, which own and operate their own 
municipal electricity distribution system s.  SaskPower submits rate change a pplications to the Saskatchewan Rate 
Review Panel, which provides a recommendation to th e Minister Responsible for the Crown Investments 
Corporation.  Final decisions re garding rates lies with Cabinet. 
Manitoba Manitoba Hydro, a Crown corporation, is the dominant  player in Manitoba's electric system.  It owns and operates 
all transmission and distribution assets and nearly all generati on assets in the province.  It is also responsible for the 
vast majority of natural gas distribution.  The Public Utilities Board regulates electricity rates in Manitoba on a 
cost-of-service basis. 
Ontario Ontario's electricity system is complex, with many di fferent players, due to an attempt at deregulation that was 
partially reversed a few years later.  The level of competition on the wholes ale electricity market is limited.  Ontario 
Power Generation, a dominant Crown corporation, is subject to wholesale price regulation for many of its assets to 
prevent abuse of market power.  The Ontario Power Aut hority is responsible for system planning, and issues 
long-term contracts for new generating facilities (primarily based on natural gas and renewable sources).  These 
facilities sell their electricity on the wholesale market, a nd are compensated for any difference between what they 
receive via the market and their contract  price.  HydroOne, another provincial Crown corporation, is responsible for 
the transmission system for the entire province and the distribution system of  some communities.  There are also 
many local distribution companies, often owned by the muni cipal governments, that provi de distribution services.  
The Ontario Energy Board regulates retail prices, which are a function of the wholesale market price, the additional 
compensation provided through long-term contracts, and the costs of transmission and distribution. 
Quebec Hydro-Québec (HQ) is a fully integrated Crown cor poration divided into three main divisions:  Production, 
TransÉnergie, and Distribution.  Generation is not re gulated in Quebec, except that HQ Production has sole 
responsibility for developing hydro facilities larger than  50 MW.  Additionally, by law, HQ Production is required 
to supply HQ Distribution a maximum of 165,000,000 MWh/year (the "heritage pool") for customers in Québec at 
a fixed price of Can$2.79/kWh.  Compe tition exists in the wholesale market for all HQ Distribution needs in excess 
of the heritage pool.  The wholesale market has been opened to competition since May 1997;  however, to date, 
none of the municipal distributors have exercised the option, given the low cost of power offered by HQ 
Production.  Transmission and distribution are regulated by  the Régie de l'énergie.  HQ TransÉnergie and HQ 
Distribution are regulated on a return-on-equity basis, at 3.66% and 3.40% above th e long-term Government of 
Canada bond rate, respectively.  The Régie also regulates the natural gas industry. 
New Brunswick Almost all the residential and industrial power cons umers in the province are serviced by New Brunswick Power, a 
provincial Crown corporation.  NB Powe r is divided into five corporations:  NB Power Holding Corporation, NB 
Power Generation, NB Power Nuclear, NB  Power Transmission, and NB Power Di stribution and Customer Service.  
Electricity rates charged by NB Power Distribution are regulated on a cost-of-service basis by the Energy and 
Utilities Board.  The bulk electric power system (i.e. provi ncial electricity generation facilities, transmission and 
distribution network) is operated by the New Brunswick Sy stem Operator, a not-for-profit independent corporation 
whose primary responsibilities are to operate  and ensure the reliability of the bulk electrical system and to facilitate 
the development and operation of a competitiv e electricity market in New Brunswick. 
Table AIV.4 (cont'd)Canada WT/TPR/S/246 
 Page 205 
 
 
 Nova Scotia Nova Scotia Power Inc. (NSP ) is a fully integrated regulated electric utility that provides a pproximately 97% of 
electricity generation, 99% of transmi ssion and distribution to 95% of electric ity customers in Nova Scotia.  NSP 
was privatized in 1992, and is now a regulated monopoly ow ned by Emera Inc. The remaining share of the system 
is owned and operated by six munici pal utilities:  Canso, Antigonish, Berw ick, Riverport, Mahone Bay, and 
Lunenburg.  Electricity rates are regulated  by the NS Utility and Review Board. 
Nova Scotia initiated open wholesale markets in 2007 as the Electricity Act and wholesale Market Rules came into 
effect.  The Act allows the province's six municipally ope rated electrical companies to buy power from generators 
other than Nova Scotia Power, and mandates the establishment of an open access transmission tariff. 
Prince Edward 
Island Maritime Electric Ltd is a private, vertically integr ated utility owned by Fortis  and provides transmission, 
distribution and a small amount of gene ration service to Islanders.  The remainder of electricity customers are 
serviced by the municipally-o wned utility Summerside Electric.  Most electricity consumed is imported from New 
Brunswick.  Both Maritime and Summerside Electric ar e regulated by the all-purpose Island Regulatory and 
Appeals Commission.  The utilities are regulated on a cost-of-service basis. 
Newfoundland & Labrador Newfoundland and Labrador Hydro (NLH) dominates the genera tion and transmission services in the province.  It 
also provides distribution services in rural areas of the island and throughout Labrador, and to some of the 
province's large heavy industrial customers.  NLH is owne d by Nalcor Energy, a Crown corporation.  NLH sells 
electricity wholesale to Newfoundland Power Inc. (NP), a regul ated private subsidiary of Fortis Inc. for distribution 
to customers in urban areas.  NP serves 85% of all re sidential and commercial distribution customers, and also 
owns some generation and transmission facilities.  Both NLH and NP are regul ated by the Board of Commissioners 
of Public Utilities, NLH on a rate-of-return basis a nd NP on a cost-of-service/ rate-of-return basis. 
Yukon Yukon Energy Corporation (Yukon Energy), a subsidiary  of the Crown-owned Yukon Development Corporation, is 
the dominant power generator with almost 90% of capacity , including all the major hydro facilities.  It also owns 
and operates two separate transmission systems that serve loads in the vicinity of Whitehorse-Aishinik-Faro and 
Dawson City-Mayo.  Yukon Electric Company Limited (YECL) , a subsidiary of ATCO Electric, owns and operates 
the remaining generation capacity in most of the Yukon's other rural communities.  Ou tside the Dawson City area, 
YECL handles most of the distribution in the Yukon a nd in some places, including the capital city Whitehorse, 
distributes power as a wholesale customer of Yukon Energy. 
Northwest 
Territories The Northwest Territories Power Corporation (NTPC), a pr ovincial Crown corporation, is the main producer of 
electric power.  Power distribution is handled by Northla nd Utilities Ltd. (a subsidiary of ATCO Electric) in Hay 
River, Yellowknife, and four other isolated communities.  NTPC is responsible for distribution in the remainder of 
the NWT. 
Nunavut The Nunvaut Power Corporation,  a subsidiary of the Crown corpora tion Qulliq Energy, is responsible for 
generation and distribution services in  Nunavut.  The Nunavut electrical syst em consists of isolated diesel 
generators with no interconnections with  neighbouring provinces.  All aspects of  Qulliq Energy are regulated by the 
Ministry of Energy, however a Utility Rates Review Council has been established to provide independent advisory 
services in review of utility applications, major capital projects, and electricity rates. 
 
Source:  Canadian authorities. WT/TPR/S/246 Trade Policy Review 
Page 206 
 
 
 Table AIV.5 
Selected Federal Government Suppo rt Schemes for renewable energy 
Initiative Description Funding Incentives/eligibility criteria 
ecoEnergy for 
Renewable Power Programme To support electricity generation from 
renewable sources such as wind, biomass, low-impact hydro, geothe rmal, solar photovoltaic 
and ocean energy.  For projects completed 
between 1/04/2007 and 31/03/2011. Cdn$1.5 billion A production incentive of Can$1 cent per 
kWh for up to 10 years. 
 The maximum 
contribution payable per qualifying project 
is Can$80 million over 10 years.  The 
maximum contribution to an eligible recipient over the life of the programme is 
Can$256 million. 
 
ecoEnergy for 
Biofuels Initiative Operating incentives to producers of renewable 
alternatives to gasoline and diesel.  The programme runs from 2008-2017. Can$1.5 billion Fixed incentives for renewable alternatives 
to gasoline are up to Can$ 0.10 per litre and for renewable alternatives for diesel, 
up to Can$ 0.26 per litre, and decline over 
the life of the program.  Eligible  producers 
can receive these incentives for up to 
seven years. 
 
NextGen Biofuels 
Fund The fund administered by Sustainable 
Technology Development Canada (non-profit 
foundation) invests in large-scale demonstration facilities to produce next 
generation fuels, such as cellulosic ethanol. 
The fund can disburse up to 31 March 2017.  
 Can$500 million Eligible proj ects can receive up to Can$ 
200 million in repayable contributions. 
ecoAgriculture Biofuels Capital 
Initiative (ecoABC) Repayable contributions for the construction or 
expansion of biofuel production facilities that 
have significant agricultural producers investment.  The programme ends 30 
September 2012. Can$200 million Funding is conditional upon farmer 
ownership (equity investments of at least 
5% required) in biofuel projects, and the use of agricultural feedstock to produce 
biofuel. The program offers repayable 
contributions of up to Can$25 million per project for the construction or expansion 
of transportation biofuel production 
facilities.  
ecoEnergy Technology Initiative To fund research, development and 
demonstration of clean energy technologies, including renewable energy sources.  The 
programme runs from 1/04/2007 to 31/03/2011 
 Can$230 million Contribution agreements were negotiated 
for a maximum of Can$30 million per project.. 
Clean Energy 
Fund To support renewable, clean energy and smart 
grid demonstrations Can$146 million Contribution agreements were negotiated 
for a minimum  of Can$2.5 million and 
maximum contribution of Can $50 millions, with the Fund paying a 
maximum 50% of total project eligible 
costs.  
ecoEnergy for Renewable Heat Programme To increase the use of renewable thermal 
energy by industry, commercial businesses and institutions;  boost the amount of renewable thermal energy created for these sectors;  and 
contribute to cleaner air by helping Canadian 
businesses use less fossil fuel-based energy for space and water heating in buildings across the 
country.  The programme runs from 1/04/2007 
to 31/03/2011  Can$36 million The program’s maximum payment for 
solar hot water projects is Can$ 400,000.  
Accelerated Capital Cost Allowance 
(ACCA) for Clean 
Energy Generation 
Equipment To provide tax support for business investment 
in certain equipment used  to produce energy in 
a more efficient way or to produce energy from 
alternative renewable sources  Accelerated depreciation (50% per year on 
a declining basis) for assets under Class 43.1 or 43.2 of Schedule II to the Income 
Tax Regulations. 
 
Table AIV.5 (cont'd) Canada WT/TPR/S/246 
 Page 207 
 
 
 Initiative Description Funding Incentives/eligibility criteria 
Canadian 
Renewable and 
Conservation 
Expenses (CRCE) To provide tax support for business investment 
in for renewable energy and energy 
conservation projects.  If the majority of tangible property in a 
project is eligible for the accelerated CCA 
for clean energy generation equipment 
(above), then certain intangible project start-up expenses are treated as CRCE. 
These expenses may be deducted in full in 
the year incurred, carried forward indefinitely, or transferred to investors 
using flow-through shares. 
 
Source:  Canadian authorities. WT/TPR/S/246 Trade Policy Review 
Page 208 
 
 
 Table AIV.6 
MFN tariff by ISIC Rev.2 classification, 2010 
   Applied MFN  
ISIC 
code Description No. of lines Average 
(%) Range 
(%) Ad valorem  
duties 
(% of tariff 
lines) 
1 Agriculture, hunting, forestry & fishing 423 7.1 0 - 292.5 82.5 
11 Agriculture and hunting 348 8.6 0 - 292.5 78.7 
111 Agricultural and livestock production 348 8.6 0 - 292.5 78.7 
1110 Agricultural and livestock production 348 8.6 0 - 292.5 78.7 
12 Forestry and logging 23 0.6 0 - 6.5 100.0 
121 Forestry 15 0.9 0 - 6.5 100.0 
1210 Forestry 15 0.9 0 - 6.5 100.0 
122 Logging 8 0.0 0 - 0 100.0 
1220 Logging 8 0.0 0 - 0 100.0 
13 Fishing 52 0.3 0 - 5 100.0 
130 Fishing 52 0.3 0 - 5 100.0 
1301 Ocean and coastal fishing 45 0.4 0 - 5 100.0 
1302 Fishing, n.e.c. 7 0.0 0 - 0 100.0 
2 Mining and quarrying 105 0.2 0 - 12.5 100.0 
21 Coal mining 4 0.0 0 - 0 100.0 
210 Coal mining 4 0.0 0 - 0 100.0 
2100 Coal mining 4 0.0 0 - 0 100.0 
22 Crude petroleum and natural gas production 5 2.5 0 - 12.5 100.0 
220 Crude petroleum and natural gas production 5 2.5 0 - 12.5 100.0 
2200 Crude petroleum and natural gas production 5 2.5 0 - 12.5 100.0 
23 Metal ore mining 23 0.0 0 - 0 100.0 
230 Metal ore mining 23 0.0 0 - 0 100.0 
2301 Mining of iron ores 2 0.0 0 - 0 100.0 
2302 Non-ferrous ore mining 21 0.0 0 - 0 100.0 
29 Other mining 73 0.1 0 - 6.5 100.0 
290 Other mining 73 0.1 0 - 6.5 100.0 
2901 Mining of feldspar 37 0.0 0 - 0 100.0 
2902 Mining of fertilizer and chemi cal minerals 13 0.0 0 - 0 100.0 
2903 Salt mining 2 1.3 0 - 2.5 100.0 
2909 Mining and quarrying, n.e.s. 21 0.3 0 - 6.5 100.0 
3 Manufacturing 7,663 5.4 0 - 532.2 97.2 
3 - 31 - Manufacturing (excluding food  processing) 6,753 2.6 0 - 270 100.0 
31 Manufacture of food, beverages and tobacco 910 27.1 0 - 532.2 76.7 
311 Food products 685 30.6 0 - 313.5 80.3 
3111 Meat products 136 54.3 0 - 295.1 77.9 
3112 Dairy products 41 202.7 0 - 313.5 17.1 
3113 Fruit and vegetable canning 159 5.5 0 - 19 96.2 
3114 Fish products 93 1.6 0 - 11 100.0 
3115 Manufacture of oil and fats (vegetable and animal) 72 8.5 0 - 218 97.2 
3116 Grain mill products 75 26.7 0 - 267.5 60.0 
3117 Manufacture of bakery products 70 12.2 0 - 246 70.0 
3118 Sugar products 18 5.3 0 - 24.7 44.4 
3119 Cocoa and chocolate conf ectionery 21 29.4 0 - 265 90.5 
312 Other food products and animal feeds 115 24.4 0 - 532.2 73.0 
3121 Other food products 93 28.2 0 - 532.2 67.7 
3122 Manufacture of animal feeds 22 11.0 0 - 205.5 95.5 
313 Beverages 100 6.2 0 - 256 54.0 
3131 Distillation of spirits and alc ohol production 22 3.6 0 - 13.4 27.3 
3132 Manufacture of wines 62 2.1 0 - 13.9 59.7 
3133 Manufacture of malt liquors and malt 5 14.0 0 - 26.2 40.0 
3134 Soft drinks and mineral waters 11 29.9 0 - 256 81.8 
314 Tobacco manufacturi ng 10 8.3 4 - 13 100.0 
3140 Tobacco products 10 8.3 4 - 13 100.0 
32 Textile, wearing apparel and leat her industries 1, 688 5.4 0 - 18 100.0 
321 Textiles 1,329 4.5 0 - 18 100.0 
3211 Textile spinning, weaving a nd finishing 807 1.9 0 - 18 100.0 
3212 Made-up textile goods except w earing apparel 82 13.2 0 - 18 100.0 
3213 Knitted and crocheted fa brics 249 10.5 0 - 18 100.0 
3214 Carpets and rugs 29 11.1 0 - 14 100.0 
Table AIV.6 (cont'd) Canada WT/TPR/S/246 
 Page 209 
 
 
    Applied MFN  
ISIC 
code Description No. of lines Average 
(%) Range 
(%) Ad valorem  
duties 
(% of tariff 
lines) 
3215 Cordage, rope, etc 22 6.1 0 - 14 100.0 
3219 Textiles n.e.c. 140 2.9 0 - 18 100.0 
322 Manufacture of wearing apparel, except footwear 171 14.3 0 - 18 100.0 
3220 Clothing except footwear 171 14.3 0 - 18 100.0 
323 Leather products, except footwear a nd wearing apparel 156 1.3 0 - 15.5 100.0 
3231 Tanning and dressing of leather 121 0.0 0 - 2 100.0 
3232 Fur dressing and dying 12 2.8 0 - 15.5 100.0 
3233 Leather products except footwear 23 7.5 0 - 11 100.0 
324 Footwear, except vulcanized rubber or  plastic footwear 32 12.0 0 - 18 100.0 
3240 Footwear (ex. rubber a nd plastic) 32 12.0 0 - 18 100.0 
33 Wood and wood products, including furniture 160 3.7 0 - 15.5 100.0 
331 Wood and wood products, except furniture 117 2.7 0 - 11 100.0 
3311 Sawmills and woodmills 63 1.6 0 - 8.5 100.0 
3312 Wooden case containers and cane ware 35 4.4 0 - 11 100.0 
3319 Wood and cork products 19 3.5 0 - 9.5 100.0 
332 Manufacturing of furniture & fixtures, except primarily 
of metal 43 6.5 0 - 15.5 100.0 
3320 Furniture and fixtures (mainl y non-metallic) 43 6.5 0 - 15.5 100.0 
34 Paper, paper products, printing and publishing 177 0.0 0 - 6 100.0 
341 Paper products 139 0.0 0 - 6 100.0 
3411 Pulp, paper and paperboard 80 0.1 0 - 6 100.0 
3412 Containers, paperboxes, pa perboard 11 0.0 0 - 0 100.0 
3419 Articles, n.e.s.(stationery) 48 0.0 0 - 0 100.0 
342 Printing and publishing and allie d industries 38 0.0 0 - 0 100.0 
3420 Printing and publishing 38 0.0 0 - 0 100.0 
35 Chemicals, petroleum, coal, r ubber, plastics 1,577 1.5 0 - 270 99.9 
351 Industrial chemicals 999 0.4 0 - 24 99.9 
3511 Basic industrial chemicals 738 0.2 0 - 24 99.9 
3512 Fertilizers and pesticid es 35 1.1 0 - 6.5 100.0 
3513 Synthetic resins, plastic material s except glass 226 0.7 0 - 6.5 100.0 
352 Other chemicals, including pharmaceuticals. 325 3.1 0 - 270 99.7 
3521 Paints, varnishes and lacquers 19 3.1 0 - 6.5 100.0 
3522 Drugs and medicines 112 0.0 0 - 0 100.0 
3523 Soaps 39 5.1 0 - 6.5 100.0 
3529 Other chemicals, n.e.s. 155 4.9 0 - 270 99.4 
353 Petroleum refineries 35 1.8 0 - 12.5 100.0 
3530 Petroleum refineries 35 1.8 0 - 12.5 100.0 
354 Manufacturing of miscellaneous petroleum & coal 
products 17 1.3 0 - 6.5 100.0 
3540 Petroleum and coal products 17 1.3 0 - 6.5 100.0 
355 Rubber products 161 4.8 0 - 20 100.0 
3551 Tyre and tube industries 35 2.8 0 - 7 100.0 
3559 Rubber products, n.e.s. 126 5.4 0 - 20 100.0 
356 Manufacture of plastic products, n.e.s. 40 4.7 0 - 6.5 100.0 
3560 Plastic products, n.e.s. 40 4.7 0 - 6.5 100.0 
36 Non-metallic mineral products except of  petrol. & coal 222 1.7 0 - 15.5 100.0 
361 Pottery and china 27 3.6 0 - 7.5 100.0 
3610 Pottery and china 27 3.6 0 - 7.5 100.0 
362 Manufacture of glass and glass products 83 0.4 0 - 13 100.0 
3620 Glass and glass products 83 0.4 0 - 13 100.0 
369 Other non-metallic mineral products 112 2.2 0 - 15.5 100.0 
3691 Structural clay products 20 3.4 0 - 8 100.0 
3692 Cement, lime and plaster 9 0.0 0 - 0 100.0 
3699 Non-metallic mineral pr oducts 83 2.2 0 - 15.5 100.0 
37 Basic metal industries 556 0.0 0 - 6.5 100.0 
371 Iron and steel basic industries 331 0.0 0 - 6.5 100.0 
3710 Iron and steel basic industries 331 0.0 0 - 6.5 100.0 
372 Non-ferrous metal basic i ndustries 225 0.0 0 - 5.5 100.0 
3720 Non-ferrous metal basic i ndustries 225 0.0 0 - 5.5 100.0 
38 Fabricated metal products, machinery & equipment 2,102 1.8 0 - 25 100.0 
381 Fabricated metal products, except machinery & equip. 339 2.7 0 - 15.5 100.0 
Table AIV.6 (cont'd) WT/TPR/S/246 Trade Policy Review 
Page 210 
 
 
    Applied MFN  
ISIC 
code Description No. of lines Average 
(%) Range 
(%) Ad valorem  
duties 
(% of tariff 
lines) 
3811 Manufacture of cutlery and hardware 111 4.4 0 - 11 100.0 
3812 Metal furniture and fixtures 9 4.0 0 - 8 100.0 
3813 Structural metal products 27 2.3 0 - 15.5 100.0 
3819 Fabricated metal products except machinery & 
equipment, n.e.c. 192 1.8 0 - 9.5 100.0 
382 Non-electrical machinery incl. computers 718 0.6 0 - 25 100.0 
3821 Engines and turbines 34 1.2 0 - 8 100.0 
3822 Agricultural machinery 40 0.5 0 - 6.5 100.0 
3823 Metal and woodworking machinery 167 0.1 0 - 9 100.0 
3824 Special industrial machinery 177 0.4 0 - 25 100.0 
3825 Office machinery 45 0.1 0 - 6.5 100.0 
3829 Non-electrical machinery and equipment, n.e.s. 255 1.1 0 - 8 100.0 
383 Electrical machinery apparatus, a ppliances & supplies 501 1.5 0 - 17 100.0 
3831 Electrical motors and apparatus 121 0.2 0 - 5 100.0 
3832 Radio, television and communica tion equipment 217 1.4 0 - 8.5 100.0 
3833 Electrical appliances and houseware 50 3.1 0 - 17 100.0 
3839 Electrical apparatus, n.e.s. 113 2.3 0 - 8 100.0 
384 Transport equipment 250 4.8 0 - 25 100.0 
3841 Ship building and repairing 38 12.9 0 - 25 100.0 
3842 Railway and tramway 38 5.6 0 - 11 100.0 
3843 Motor vehicles 127 3.5 0 - 9.5 100.0 
3844 Motorcycles et bicycles 19 1.3 0 - 13 100.0 
3845 Aircraft manufacture 22 0.5 0 - 11 100.0 
3849 Other transport equipment, n.e.c. 6 3.2 0 - 8 100.0 
385 Professional and scientific  equipment 294 1.4 0 - 14 100.0 
3851 Professional, scientific, measuring equipment 148 0.5 0 - 8.5 100.0 
3852 Photographic and optical goods 87 1.6 0 - 7 100.0 
3853 Watches and clocks 59 3.5 0 - 14 100.0 
39 Other manufacturing industries 271 4.7 0 - 18 100.0 
390 Other manufacturing industries 271 4.7 0 - 18 100.0 
3901 Jewellery and related articles 28 3.5 0 - 11 100.0 
3902 Musical instruments 32 3.2 0 - 7 100.0 
3903 Sporting goods 55 6.6 0 - 18 100.0 
3909 Other manufacturing, n.e.c. 156 4.6 0 - 15.5 100.0 
4 Electrical energy 1 0.0 0 - 0 100.0 
41 Electrical energy 1 0.0 0 - 0 100.0 
410 Electrical energy 1 0.0 0 - 0 100.0 
4101 Electrical energy 1 0.0 0 - 0 100.0 
 
Source: WTO Secretariat estimates, based on data  provided by the Canadian authorities. 
 
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