OBS_VALUE: <ul><li><a href=https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals/temporary-residents/foreign-workers/exemption-codes/intra-company-transferees.html target=_blank>International Mobility Program: Canadian interests – Significant benefit – Intra-company transferees [R205(a)] (exemption code C12)(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><li><a href=https://publications.gc.ca/collections/collection_2016/ircc/Ci63-27-2004-eng.pdf target=_blank>Foreign Worker Manual, FW 1 Temporary Foreign Worker Guidelines, adopted 2004, with latest modifications of 29.01.2014(http://publications.gc.ca/collections/collection_2013/cic/Ci63-27-2013-eng.pdf, p.71)</a></li></ul>