Term -Canadian End Product

Canadian end product means an article that–
    (1) Is wholly the growth, product, or
manufacture of Canada; or
    (2) In the case of an article that
consists in whole or in part of materials from another country, has
been substantially transformed in Canada into a new and different
article of commerce with a name, character, or use distinct from that
of the article or articles from which it was transformed. The term
refers to a product offered for purchase under a supply contract, but
for purposes of calculating the value of the end product includes
services (except transportation services) incidental to the article,
provided that the value of those incidental services does not exceed
that of the article itself.

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