00000nam 2200000zi 4500 9.911628 CaOODSP 20221107182406 m o d f cr cn||||||||| 220526s2021 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Rv55-8/13-4-5-2021E-PDF Transaction value method for related persons. Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, 2021. 1 online resource (6 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Memorandum, 2369-2391 ; D13-4-5 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 "Superseded Memorandum D, D13-4-5 dated September 17, 2015."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). "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]. Imports Law and legislation Canada. Excise tax Law and legislation Canada. Tariff Canada. Canada Border Services Agency, issuing body. Méthode de la valeur transactionnelle pour les personnes liées. (CaOODSP)9.911630 Memorandum (Canada Border Services Agency) D13-4-5. (CaOODSP)9.816825 PDF 167 KB https://publications.gc.ca/collections/collection_2022/asfc-cbsa/RV55-8-13-4-5-2021-eng.pdf HTML N/A https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html