XB-01 — Zero-rated exports of goods, Schedule VI Part V s.1 (export by the recipient)

Current — Verified against the live source. Safe to cite.

Zero-rated exports of goods, Schedule VI Part V s.1 (export by the recipient). All conditions must be met: the recipient is not a consumer; the goods are not excisable; they are exported as soon as is reasonable; they are not acquired for consumption, use or supply in Canada first; they are not further processed except as incidental to transport; and the supplier keeps evidence of export satisfactory to the Minister. Section 12 covers export by the supplier — shipping to a destination outside Canada named in the contract for carriage, transferring possession to a common carrier for shipment abroad, or mailing or couriering to an address outside Canada

Sources

Imports and exports (primary)

Record

Anchor ID: XB-01 (permanent)
Jurisdiction: FED
Section: 2.6 Cross-border and e-commerce
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative

Changes mentioning XB-01

Date Change

28 Aug 2026

Date	Change
28 Aug 2026	Added local mirror paths to every anchor whose CRA source is actually held in `Sources/`, so the index no longer depends on the "grep by anchor ID" step to find a document. Checked each of the 96 anchors' Source URLs against the 51 documents in the library (36 mirrors with provenance front-matter, 15 plain-converted guides with none) and against the front-matter `anchors:` field where one exists. Where a plain guide has no front-matter (T4012, T4002, RC188, P113, 5000-G and others), verified the match by grepping the guide's own text for the anchor's specific figures or section titles before adding the path — e.g., T4012's "List of CCA rates and classes" section for TAX-09, T4002's line 8523/9945/9281 sections for TAX-05 to TAX-07 and TAX-11, P113's "advantage"/"eligible amount"/80% definitions for NPO-06 and NPO-07. Two claims were checked and rejected rather than added: RC188 itself warns against extending its six-year/location text to REC-02 and REC-03, so those keep only the live source; P113's "Official donation receipts" section defers to the charities-giving page rather than listing receipt contents, so NPO-08 keeps only the live source; and P113 contains no $75/10% de minimis figure, flagged inline on NPO-07 rather than silently added. Deliberately left unmirrored, per the library's existing design: the 34 living CRA topic pages (REG-04 to REG-08, RATE-01, most of PAY, TAX-13, NPO-03/04, ITC-02 to ITC-04, XB-01/03), the 7 rate pages (all of Part 3), the 5 provincial pages (all of Part 2.11), and SOR/91-45 (external legislation, not part of this library) — these are living-only by design and a snapshot would misrepresent them as fixed. TIM-05 and NPO-05 each gained two mirror paths, one per source cited. No rule, figure, date or flag was changed — this pass only adds path metadata already implied by the front-matter and by Part 4's "Still valid for" columns

Added local mirror paths to every anchor whose CRA source is actually held in Sources/, so the index no longer depends on the "grep by anchor ID" step to find a document. Checked each of the 96 anchors' Source URLs against the 51 documents in the library (36 mirrors with provenance front-matter, 15 plain-converted guides with none) and against the front-matter anchors: field where one exists. Where a plain guide has no front-matter (T4012, T4002, RC188, P113, 5000-G and others), verified the match by grepping the guide's own text for the anchor's specific figures or section titles before adding the path — e.g., T4012's "List of CCA rates and classes" section for TAX-09, T4002's line 8523/9945/9281 sections for TAX-05 to TAX-07 and TAX-11, P113's "advantage"/"eligible amount"/80% definitions for NPO-06 and NPO-07. Two claims were checked and rejected rather than added: RC188 itself warns against extending its six-year/location text to REC-02 and REC-03, so those keep only the live source; P113's "Official donation receipts" section defers to the charities-giving page rather than listing receipt contents, so NPO-08 keeps only the live source; and P113 contains no $75/10% de minimis figure, flagged inline on NPO-07 rather than silently added. Deliberately left unmirrored, per the library's existing design: the 34 living CRA topic pages (REG-04 to REG-08, RATE-01, most of PAY, TAX-13, NPO-03/04, ITC-02 to ITC-04, XB-01/03), the 7 rate pages (all of Part 3), the 5 provincial pages (all of Part 2.11), and SOR/91-45 (external legislation, not part of this library) — these are living-only by design and a snapshot would misrepresent them as fixed. TIM-05 and NPO-05 each gained two mirror paths, one per source cited. No rule, figure, date or flag was changed — this pass only adds path metadata already implied by the front-matter and by Part 4's "Still valid for" columns

The full changelog