A clarification has been made by the Canada Border Services Agency (CBSA) regarding the United Kingdom Trade Continuity Remission Order described in Customs Notice 20-39.
This clarification by the CBSA states that the Remission order may be used for goods that are exported from the UK, provided that they are of UK origin or originate under CETA. Goods of UK origin may include inputs from a CETA party, and may not be used for goods that are of UK origin that are shipped from a CETA party. For goods that are of UK origin and are exported from the EU after January 1, 2021, neither CETA nor the UK Remission Order apply.
Goods must meet the rules of origin once the Canada UK Trade Continuity Agreement (CUKTCA) comes into force, which is anticipated to be in force in April 2021, however there is no confirmed date for the implementation of CUKTCA.