Both, however, when Canadian goods are exported for repair, alteration, additions or further processing the Customs regulations generally require that they be subject to duties and tax on the full value of the goods at the time they return to Canada. However, the Canadian goods abroad program allows for the relief of duties on the Canadian portion of the value of the goods. Under this program, the duty is payable only on the value-added to the Canadian goods in the form of labour or additional material. Similarly, under the value of imported goods regulations, the GST/HST is payable only on the value of the processing performed outside of Canada. Speak to an A & A specialist to see how we can help you.