*Made in Canada - at least 51% of the total direct costs of producing or manufacturing the good have been incurred in Canada, the last substantial transformation of the good occurred in Canada and the claim is accompanied by an appropriate qualifying statement (i.e. Made in Canada with domestic and imported parts).
**Product of Canada - at least 98% of the total direct costs of producing or manufacturing the good have been incurred in Canada, and the last substantial transformation of the good occurred in Canada.