For the purpose of the Canadian Goods Abroad Program, work refers to an operation that changes the shape of a good or imparts new and different characteristics to a good that become an integral part of the good itself and did not exist in the good before the process was applied to it. For example, fabric that is exported and made into shirts is considered work since it changes the shape of a good.
Where a good retains its essential characteristics after being processed, the process is considered work if the process is a step in the manufacturing process. An operation or process that is part of the production or assembly of an unfinished good into a finished good is also considered to be work. For the purposes of the Canadian Goods Abroad Program, an alteration is considered to be work.