These notices have recently been issued by the Canada Revenue Agency to provide exporters of softwood lumber products information on the third country adjustment refund available under section 40 of the Softwood Lumber Products Export Charge Act, 2006. Trade data indicate that the market conditions set out in the Act have been satisfied for the period from October 2007 to March 2008 and that a refund resulting from the third country adjustment is available.
CRA Notice SWLN11
CRA Notice SWLN12
“Third Country Adjustment Refund” and Notice SWLN12, “Third Country Adjustment Refund (October 2007 to March 2008)”