00000nam 2200000za 4500 9.803769 CaOODSP 20221107135300 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/13-4-5-2015E-PDF Transaction value method for related persons [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 5 p. Customs D memoranda. D13, Valuation, 2369-2391 ; D13-4-5, September 17, 2015 Issued also in French under title: Méthode de la valeur transactionnelle en ce qui concerne les personnes liées. “Ottawa, September 17, 2015.” Includes references. Superseded Memorandum D13-4-5, dated November 20, 2013.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). gccst Imports gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Méthode de la valeur transactionnelle en ce qui concerne les personnes liées (CaOODSP)9.803771 Customs D memoranda. D13, Valuation, 2369-2391 ; D13-4-5, September 17, 2015 (CaOODSP)9.816825 PDF 69 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-4-5-2015-eng.pdf