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Under CBSA D8-2-10
They will possibly charge tax on value of the goods returning so keep total part value as what your repair is.
Goods Repaired in a Free-trade Partner Country
6. Goods that are returned to Canada, other than vessels of tariff item No. 9971.00.00, regardless of country of origin, after having been exported for repair or alteration to a free-trade partner country, are customs duty-free under tariff item No. 9992.00.00. The tariff item applies whether or not the repair is performed under a warranty. Parts incorporated into the repaired goods are not classified separately. If the repair was not a warranty repair under paragraph 3(j) of the Non-taxable Imported Goods (GST/HST) Regulations, GST/HST is payable on the value of the repair, including any new parts. For additional information on tariff item No. 9992.00.00 see Memorandum D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama. For additional information on tariff item No. 9971.00.00, see Memorandum D8-2-25. Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway.
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87 930,
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