The following has been updated on the Canada Border Services Agency website
This memorandum outlines and explains the guidelines and procedures respecting the report of goods exported from Canada by exporters.
The revisions to the memorandum are not due to a change in CBSA policies, but to rectify an omission in the September 1, 2015 version.
Paragraphs 11 and 21 have been amended to clarify the reporting requirements for goods exported to countries other than the United States.