The Exporters of Processing Services Program allows the tax-free importation of goods by a Canadian processor for the purpose of processing the goods in Canada and subsequent export if, throughout the time the goods remain in Canada, they are not the property of the processor or a non-resident person to whom the processor is closely related. 

However, the program does not apply where a Canadian processor only provides storage or distribution services. The budget proposes to expand the program to allow storage and distribution activities. The amendment is proposed to apply to goods imported after February 28, 2000.

For more information please contact Richard Will by phone at 519-258-3141 extension 227.