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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, call contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064

TTY: 1-866-335-3237

Contact Us online (webform)
Contact Us at the CBSA website


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Superseded memorandum D: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: