OBS_VALUE: <ul><li><a href=https://laws-lois.justice.gc.ca/eng/regulations/sor-2002-227/ target=_blank>Immigration and Refugee Protection Regulations(Immigration and Refugee Protection Regulations (SOR/2002-227), adopted 2002, with latest modification of 20.04.2020, Sections 8, 186, 187, 203, 205)</a></li><li><a href=https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals/temporary-residents/foreign-workers/exemption-codes.html#r205 target=_blank>International Mobility Program: Intra-company transferees category, R204(c) Canada-provincial/territorial exemption codes(International Mobility Program: Canadian interests – Significant benefit – Intra-company transferees [R205(a)] (exemption code C12), date modified: 05.04.2018)</a></li><li><a href=https://docs.wto.org/dol2fe/Pages/FE_Search/FE_S_S009-DP.aspx?language=E&CatalogueIdList=3671,34022,23146,20088,5079,22853,14218,24805&CurrentCatalogueIdIndex=7&FullTextHash=&HasEnglishRecord=True&HasFrenchRecord=True&HasSpanishRecord=True target=_blank>GATS, Canada's Schedule of Specific Commitments(GATS, Canada's Schedule of Specific Commitments, GATS/SC/16, 15.04.1994, page 11)</a></li></ul>