Common menu bar links
Memorandum D13-3-2
Related Persons (Customs Act, Sections 45 to 53)
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (6 Kb) [help with PDF files]
Last modified: 2001-03-09
Summary
This memorandum reflects amendments to sub-section 45(3) of the Customs Act contained in Bill C-23 which received Royal Assent on June 29, 2000, and outlines the effect upon the application of various methods of valuation of provisions in the Customs Act pertaining to related persons.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-25 |
| Legislative references | Customs Act, sections 45, 48 to 53 Income Tax Act, subsection 251(6) |
| Other references | D13-4-5, D13-7-1 |
| Superseded memoranda D | D13-3-2, June 1, 1986 |
