http://www.competitionbureau.gc.ca/eic/site/cb-bc.nsf/eng/h_00000.html
Changes made to “Product of Canada” and “made in Canada” claims
Product of Canada claim will not be challenged by the Bureau provided that:
* 1) the last substantial transformation of the good occurred in Canada; and
* 2) 98% of the total direct costs of producing or manufacturing the goods have been incurred in Canada.
A Made in Canada claim will not be challenged by the Bureau provided that:
* 1) the last substantial transformation of the good occurred in Canada;
* 2) at least 51% of the total direct costs of producing or manufacturing the goods have been incurred in Canada; and
* 3) the “Made in Canada” representation is accompanied by an appropriate qualifying statement, such as “Made in Canada with imported parts”.