This example shows the format to be used when goods are duty free, but are subject to relief of GST on a proportional (1/60) basis only. Note that only one classification line is required. The value for currency conversion must be completed in Field No. 36. If the goods are subject to GST, it is calculated on the value for tax divided by 60 multiplied by the time limit (in this example, $150,000 60 3(months) 5% = $375.00). For more information, refer to Memorandum D8 1 1, Temporary Importation (Tariff Item No. 9993.00.00) Regulations.
This example shows the format to be used when dutiable software is imported. The value of the carrier medium and the reproduction service is accounted for on line 1. The value of the data or instructions contained on the carrier medium is accounted for on line 2. The Computer Carrier Media Remission Order relieves the duty but GST applies. See Memorandum D8-3-15, Computer Carrier Media Remission Order, for further information.
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In summary, the probability of a sea-ice-free Arctic Ocean during summer is substantially higher at 2C compared to 1.5C of global warming relative to pre-industrial levels, and there is medium confidence that there will be at least one sea ice-free Arctic summer after about 10 years of stabilized warming at 2C, while about 100 years are required at 1.5C. There is high confidence that an intermediate temperature overshoot has no long-term consequences for Arctic sea ice coverage with regrowth on decadal time scales. 2ff7e9595c
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