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Term Definition

A warranty is a written guarantee given to a purchaser of goods. It usually states the manufacturer will provide free of charge any repairs or replacement of defective parts for a certain period of time.

Wholesaler's Licence

A wholesaler's licence ("W" licence) allows the purchase of goods (subject to excise tax) for resale without paying excise tax at the time of purchase or importation. In this case, the excise tax is collected and remitted when the goods are sold.

Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA)

The Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) is the enabling legislation for the Convention on International Trade in Endangered Species of Wild Faula and Flora (CITES). WAPPRIITA prohibits the export of CITES controlled species without the proper permits.

Work - Canadian Goods Abroad Program

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.

World Customs Organization (WCO)

The World Customs Organization (WCO) is an organization whose primary purpose is to facilitate the development of international trade through the improvement and harmonization of customs procedures.

World Trade Organization (WTO)

The World Trade Organization (WTO) is an international organization. It was established on January 1, 1975, and is currently based in Geneva, Switzerland. The WTO deals with the rules of trade between nations. It is the successor organization to the General Agreement on Tariffs and Trade (GATT), which was created in 1948.

Written Authority

The written authority is often referred to as an agency agreement or a power of attorney.