| Description of Goods |
Apparatus, utensils, instruments and parts thereof, other than goods of Chapter 70, when to be employed:
(a) directly in teaching or research by
(i) any elementary or secondary school, school for disabled persons, university, community college or seminary of learning in Canada,
(ii) any educational or research organization named in Schedule II to the Financial Administration Act or any similar educational or research organization established by or under the authority of a provincial government,
(iii) any non-governmental organization incorporated or established in Canada solely for educational purposes or solely for the purpose of carrying out research designed to benefit the public at large, if carrying out its objectives without pecuniary return to its members or shareholders other than as salaries or fees for duties performed or as reimbursement of expenses incurred, or
(iv) any school, either separately incorporated in Canada or, if not incorporated, not related in any manner to non-qualifying organizations, solely established to offer instruction intended to provide individuals with the skills required for a trade or other gainful occupation or to increase skills or proficiency therein; or
(b) in the conservation, restoration, exhibition, circulation or study of artifacts, specimens, records, works of art or library collections by libraries, art galleries, archives, historical houses or sites, zoological gardens, planetaria, botanical gardens, aquaria, nature centres or other museums, if offering their services to the public generally and if carrying out their objectives without pecuniary return to their members or shareholders other than as salaries or fees for duties performed or as reimbursement of expenses incurred; and Microfilms, filmstrips, slides, cinematographic films, maps, charts, pictures, designs, photographs, video tape recordings and sound recordings, when for use by the above described organizations or by organizations incorporated or established in Canada solely for religious purposes. |
| Applicable Preferential Tariffs |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
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