It means that the last substantial transformation of the good occurred in Canada and all or virtually all (at least 98%) of the total direct costs of producing or manufacturing the good have been incurred in Canada.

It means that the last substantial transformation of the good occurred in Canada; and at least 51% of the total direct costs of producing or manufacturing the good have been incurred in Canada; and “The Made in Canada” claim will include a qualifying statement as to whether the good is “Made with imported parts/ingredients” or “Made with domestic and imported parts/ingredients”.