Canada Border Services Agency answered the following question
Q – If EU originating goods are shipped to Canada from Italy, then are subsequently exported from Canada to France in the same condition, do the goods “originate†upon their entry into France? Or did the goods lose their originating status once they entered Canada?
A – The goods would not lose their originating status on entering Canada as they have never entered a third country, defined in “Article 1.1 Definitions of general application†of “Chapter one: General definitions and initial provisions of the CETA†as follows:
“third country means a country or territory outside the geographic scope of application of this Agreement;â€