The following has been updated and is available on the CBSA website:
Memorandum D7-3-2, Exported Motor Vehicles Drawback
http://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-3-2-eng.html
This memorandum outlines and explains the general conditions under which a drawback may be paid in respect of new motor vehicles purchased and used temporarily in Canada prior to exportation. This memorandum may interest those persons who are taking up residence outside of Canada and intend to purchase a new motor vehicle in Canada prior to departure. It may also be of interest to motor vehicle dealers.
1. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
2. This memorandum has been revised to reflect changes to the Canada Border Services Agency's organizational structure.
Topic(s)
Acts & Regulations
Disclaimer
The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.