Transaction value method for related persons.: Rv55-8/13-4-5-2021E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.911628&sl=0

Publication information
Department/Agency Canada Border Services Agency, issuing body.
Title Transaction value method for related persons.
Series title Memorandum, 2369-2391 ; D13-4-5
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Méthode de la valeur transactionnelle pour les personnes liées.
Caption title.
"Ottawa, December 6, 2021."
"Superseded Memorandum D, D13-4-5 dated September 17, 2015."
Issued also in HTML format.
Includes bibliographical references (page 6).
Publishing information Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, 2021.
Description 1 online resource (6 pages)
Catalogue number
  • Rv55-8/13-4-5-2021E-PDF
Subject terms Imports -- Law and legislation -- Canada.
Excise tax -- Law and legislation -- Canada.
Tariff -- Canada.
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