Transaction value method for related persons, Memorandum D13-4-5

December 8, 2021

This memorandum has been reviewed in order to provide more information on the Canada Border Services Agency’s determination of whether the relationship influenced the price. The structure and sequence of ideas presented in this memorandum, have also been amended.

https://cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html

Méthode de la valeur transactionnelle pour les personnes liées, Mémorandum D13-4-5

Le présent mémorandum a été révisé afin de clarifier et fournir plus de renseignements sur la détermination de l'Agence des services frontaliers du Canada quant à savoir si la relation a influencé le prix. La structure et la séquence des idées présentées dans ce mémorandum ont aussi été modifiées.

https://cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-fra.html

Topic(s)

Acts & Regulations

Valuation

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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