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Term Definition
Obsolete Goods

Obsolete or surplus goods are goods that are:

(a) found to be obsolete or surplus

(i) in the case of imported goods, by their importer or owner, or

(ii) in any other case, by their manufacturer, producer or owner;

(b) not used in Canada;

(c) destroyed in such manner as the Minister of Public Safety may direct; and

(d) not damaged before their destruction.


The amount owing for each importer account shown on the Statement of Account (SOA) is a net of the debits and credits associated with that importer’s Business Number. This calculation is known as off-setting. The fundamental principle of off-setting relies on financial management best practice where a disbursement is not issued to a recipient who has outstanding debt. Credits are applied to accounts to reduce the balance owing. In Release 2 of CARM, there will be new offsetting options as follows:

  • Account (BN15) Level Offsetting (default)
  • Intra-Program Offsetting: offsetting across an entire CBSA program even when more than one program account is involved.
  • Inter-Program Offsetting: offsetting across the entire legal entity regardless of the program type. This means that a client’s carrier account might offset with a warehouse account, or any other account within the same legal entity.
Order in Council (OIC)

An order in council is a legal instrument, made by the Governor in Council pursuant to a statutory authority or, less frequently, the royal prerogative, that serves notice of a decision taken by the executive arm of government.


Originate means to qualify under the rules of origin set out in a trade agreement.

Other Government Department (OGD)

Section 101 of the Customs Act gives the Canada Border Services Agency (CBSA) the authority to detain goods on behalf of Other Government Deparments (OGD). An OGD is any other government department or agency within the Canadian government.


An overage is any excess in the number of pieces transmitted in the same shipment and found by the carrier post arrival. For example, a carrier reports 100 packages in a conveyance but during the offload of the goods into the bonded warehouse discoveries that the conveyance has 110 packages, 10 packages are an overage and must be declared to CBSA.