CTCS: Valuation and Transfer Pricing

Module Description

The goal of this module is to familiarize you with the rules and regulations regarding the valuation of imported goods, both from a customs perspective and a tax perspective.

The following topics are covered in this module:

  • Methods of Valuation
  • Additions and Deductions
  • Value for Duty Codes
  • Royalties and Licence Fees
  • Non-Resident Importers
  • Transfer Pricing
  • Subsequent Proceeds


Enrolment in the CTCS modules is available to CTCS Program participants and any person wishing to advance their knowledge on specific subjects of interest. You may enrol in a CTCS module at any time and have 180 days to complete it.


The fee for each CTCS module is CDN$395 plus applicable taxes.

Withdrawal Policy

There is a CDN$100 administrative fee if the CSCB receives written notice of withdrawal from a CTCS module prior to accessing the course materials. A refund of the tuition fees, minus a CDN$100 administrative fee per module will be issued. Students may withdraw from a CTCS module at any time; however, there will be no refund of tuition fees when notice of withdrawal is received after the course has been started

If you're enrolled in the CTCS Program of Study to gain the CTCS designation and are purchasing a bundle, please review the withdrawal policy for specific bundles in the Academic Policy, Conditions and Fees.

Academic Policy and Conditions

Further details about the CTCS modules are available in the Academic Policy, Conditions and Fees.