D13-4-12, Commissions and Brokerage

November 26, 2014

The following has been updated and is available on the CBSA website:
Memorandum D13-4-12, Commissions and Brokerage
http://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html

This memorandum explains the treatment of commissions and brokerage in a calculation of value for duty made under the transaction value method.

The editing revisions made in this memorandum do not affect or change any existing policies or procedures.

Topic(s)

Acts & Regulations

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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