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| 01954cam 2200397zi 4500 |
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| 001 | 9.911628 |
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| 003 | CaOODSP |
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| 005 | 20221107182406 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 220526s2021 onc ob f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-8/13-4-5-2021E-PDF |
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| 245 | 00|aTransaction value method for related persons. |
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| 264 | 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |c2021. |
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| 300 | |a1 online resource (6 pages) |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aMemorandum, |x2369-2391 ; |vD13-4-5 |
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| 500 | |aIssued also in French under title: Méthode de la valeur transactionnelle pour les personnes liées. |
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| 500 | |aCaption title. |
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| 500 | |a"Ottawa, December 6, 2021." |
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| 500 | |a"Superseded Memorandum D, D13-4-5 dated September 17, 2015." |
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| 500 | |aIssued also in HTML format. |
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| 504 | |aIncludes bibliographical references (page 6). |
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| 520 | |a"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)"--Page [1]. |
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| 650 | 0|aImports|xLaw and legislation|zCanada. |
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| 650 | 0|aExcise tax|xLaw and legislation|zCanada. |
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| 650 | 0|aTariff|zCanada. |
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| 710 | 2 |aCanada Border Services Agency, |eissuing body. |
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| 775 | 08|tMéthode de la valeur transactionnelle pour les personnes liées.|w(CaOODSP)9.911630 |
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| 830 | #0|aMemorandum (Canada Border Services Agency)|vD13-4-5.|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s167 KB|uhttps://publications.gc.ca/collections/collection_2022/asfc-cbsa/RV55-8-13-4-5-2021-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html |
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