Finance committee  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 impo

Finance committee  Sure. A business that is registered as a non-resident importer for the purpose of importing goods to Canada is generally a foreign company located outside of the country or a subsidiary of a Canadian multinational. If they were to purchase goods in that country of export for the

Finance committee  Thank you, Mr. Chairman. Good afternoon, honourable members of the committee. My name is Goran Vragovic. I'm the director general of the CBSA assessment and revenue management portfolio, with the commercial and trade branch. Today I'm joined by colleague, Andrew Francis, our d