Certainly. The valuation methods for “sold for export to Canada” are aimed to ensure that the value for duty of imported goods determined under the transaction value method is based on the sale that causes the goods to be exported to Canada. For example, today a non-resident importer would declare the value of goods being exported to Canada based on the last purchase price of those goods prior to export, as opposed to the sale for export of those goods to a party in Canada for the purpose of import, creating a discrepancy between domestic importers and non-resident importers in the manner in which goods are being valued. This creates a valuation method that is consistent with international treaty obligations.
On May 17th, 2021. See this statement in context.