Related Persons
Memorandum D13-3-2


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In Brief

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

This memorandum outlines the effect upon the application of various methods of valuation of provisions in the Customs Act pertaining to related persons.


Sections 48 to 53 of the Customs Act.

Guidelines and General Information

1. Under subsection 45(3), persons are related to each other if:

2. The existence of a relationship is relevant to the determination of the value for duty in the following situations:

Additional Information

3. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237.


Issuing office:
Trade Programs Directorate
Headquarters file:
Legislative references:
Customs Act
Income Tax Act
Other references:
D13-4-5, D13-7-1
Superseded memorandum D:

Services provided by the Canada Border Services Agency are available in both official languages.

Date modified: