translate English to French: and D1-16-2 are available on the CBSA website at http://www.cbsa.gc.ca/formspubs/ menu-e.html (accessed March 8, 2006).
Loi sur les douanes, alinéa 107(5)a) et sous-alinéa 107(5)c)(ii); mémorandum D-16-2, par.