The B255 form is required for LDCT customs clearance but the version available online from CBSA is out of date - it reflects the rules of origin up to December 31, 2024.
The rules of origin have changed effective January 1, but CBSA has not updated the documentation.
We have been aware of this issue since mid-December, 2024, and brought this to the attention of CBSA and the Department of Finance.
The reply we have gotten from the Finance/CBSA is:
Effective January 1, 2025, provided the goods meet the new rules of origin under LDCT, traders will be eligible to receive its preferential tariff treatment. The applicable B255 form and LDCT publications will be updated early in the new year to address the updated LDCT rules of origin.
We are pressing CBSA to update the information and issue a Customs Notice as soon as possible, especially given that the changes that were instituted on Jan. 1, 2025, were settled over 14 months ago!
Details re. these changes are outlined in two Customs Notices:
CN 24-41 https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-41-eng.html
and
CN 23-27 - https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn23-27-eng.html