Prior authorization from Revenue Canada - Customs and Excise is not required as long as all the criteria is met and procedures followed. Failure to do so may result in the payment of GST and duty to be paid on the total value of the temporary import. The project is conducted or sponsored by a scientific or cultural organization, an institution of learning, or a foreign government, where the participants are non-residents, and the sponsors have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies. Full relief, which means GST is not applied to the goods. Instruments, apparatus, photographic equipment, machines or their accessories, used to conduct experiments or gather information and tools specially designed for the maintenance, checking gauging, or repair of such equipment.
Spare parts are eligible.