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| 01569cam 2200301za 4500 |
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| 001 | 9.803769 |
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| 003 | CaOODSP |
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| 005 | 20221107135300 |
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| 007 | cr ||||||||||| |
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| 008 | 150406s2015 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-5/13-4-5-2015E-PDF |
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| 245 | 00|aTransaction value method for related persons |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
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| 300 | |a5 p. |
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| 490 | 1 |aCustoms D memoranda. D13, Valuation, |x2369-2391 ; |vD13-4-5, September 17, 2015 |
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| 500 | |aIssued also in French under title: Méthode de la valeur transactionnelle en ce qui concerne les personnes liées. |
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| 500 | |a“Ottawa, September 17, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aSuperseded Memorandum D13-4-5, dated November 20, 2013. This memorandum explains the treatment of sales between related persons by the Canada Border Services Agency (CBSA) in determining the value for duty of imported goods under the transaction value method (section 48 of the Customs Act). |
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| 692 | 07|2gccst|aImports |
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| 692 | 07|2gccst|aExcise taxes |
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| 692 | 07|2gccst|aCustoms and excise |
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| 710 | 2 |aCanada Border Services Agency. |
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| 775 | 08|tMéthode de la valeur transactionnelle en ce qui concerne les personnes liées |w(CaOODSP)9.803771 |
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| 830 | #0|aCustoms D memoranda. D13, Valuation,|x2369-2391 ; |vD13-4-5, September 17, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s69 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-4-5-2015-eng.pdf |
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