Special Import Measures Act (R.S.C., 1985, c. S-15)

Marginal note:Purchasers to be regarded as one

22 For the purpose of section 15, where two or more purchasers are persons associated with each other during the period that, by reason of the operation of paragraph 15(d), is relevant for the purpose of that section, those purchasers shall be regarded as a single purchaser.

Marginal note:Where exporter provides benefit on resale in country of export

23 Where, by reason of any provision of section 17, 19 or 20, the normal value of goods sold to an importer in Canada is required to be determined by reference to the price of like goods sold by the exporter of the first mentioned goods and the exporter agrees with persons who purchase the like goods from him in the country of export of the goods sold to the importer in Canada to provide, directly or indirectly, to persons who purchase the like goods in the country of export

• (a) on resale from the persons with whom such an agreement is made, or

• (b) from any person on any subsequent resale,

any benefit by way of rebate, service, other goods or otherwise, the normal value for the purposes of this Act of the goods sold to the importer in Canada is the normal value as determined pursuant to that provision minus an amount to reflect the value of the benefit to persons who purchase the like goods on resale.

Marginal note:Costs during start-up period

23.1 Where, in calculating the normal value of any goods, the investigation period includes a start-up period of production, the cost of production of the goods and the administrative, selling and all other costs with respect to the goods for that start-up period of production shall be determined in the prescribed manner.

Export Price

Marginal note:Determination of export price of goods

24 The export price of goods sold to an importer in Canada, notwithstanding any invoice or affidavit to the contrary, is an amount equal to the lesser of

• (a) the exporter’s sale price for the goods, adjusted by deducting therefrom

  • (i) the costs, charges and expenses incurred in preparing the goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export,

  • (ii) any duty or tax imposed on the goods by or pursuant to a law of Canada or of a province, to the extent that the duty or tax is paid by or on behalf or at the request of the exporter, and

  • (iii) all other costs, charges and expenses resulting from the exportation of the goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a), and

• (b) the price at which the importer has purchased or agreed to purchase the goods, adjusted by deducting therefrom all costs, charges, expenses, duties and taxes described in subparagraphs (a)(i) to (iii).

Marginal note:Special rules to determine export price

• 25 (1) Where, in respect of goods sold to an importer in Canada,

  • (a) there is no exporter’s sale price or no price at which the importer in Canada has purchased or agreed to purchase the goods, or

  • (b) the President is of the opinion that the export price, as determined under section 24, is unreliable

    • (i) by reason that the sale of the goods for export to Canada was a sale between associated persons, or

    • (ii) by reason of a compensatory arrangement, made between any two or more of the following, namely, the manufacturer, producer, vendor, exporter, importer in Canada, subsequent purchaser and any other person, that directly or indirectly affects or relates to

      • (A) the price of the goods,

      • (B) the sale of the goods,

      • (C) the net return to the manufacturer, producer, vendor or exporter of the goods, or

      • (D) the net cost to the importer of the goods,

  the export price of the goods is

  • (c) if the goods were sold by the importer in the condition in which they were or are to be imported to a person with whom, at the time of the sale, he was not associated, the price for which the goods were so sold less an amount equal to the aggregate of

    • (i) all costs, including duties imposed by virtue of this Act or the Customs Tariff and taxes,

      • (A) incurred on or after the importation of the goods and on or before their sale by the importer, or

      • (B) resulting from their sale by the importer,

    • (ii) an amount for profit by the importer on the sale,

    • (iii) the costs, charges and expenses incurred by the exporter, importer or any other person in preparing the goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export, and

    • (iv) all other costs, charges and expenses incurred by the exporter, importer or any other person resulting from the exportation of the imported goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a),

  • (d) if the goods are imported for the purpose of assembly, packaging or other further manufacture in Canada or for incorporation into other goods in the course of manufacture or production in Canada, the price of the goods as assembled, packaged or otherwise further manufactured, or of the goods into which the imported goods have been incorporated, when sold to a person with whom the vendor is not associated at the time of the sale, less an amount equal to the aggregate of

    • (i) an amount for profit on the sale of the assembled, packaged or otherwise further manufactured goods or of the goods into which the imported goods have been incorporated,

    • (ii) the administrative, selling and all other costs incurred in selling the goods described in subparagraph (i),

    • (iii) the costs that are attributable or in any manner related to the assembly, packaging or other further manufacture or to the manufacture or production of the goods into which the imported goods have been incorporated,

    • (iv) the costs, charges and expenses incurred by the exporter, importer or any other person in preparing the imported goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export, and

    • (v) all other costs, charges and expenses, including duties imposed by virtue of this Act or the Customs Tariff and taxes,

      • (A) resulting from the exportation of the imported goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a) that are incurred by the exporter, importer or any other person, or

      • (B) incurred on or after the importation of the imported goods and on or before the sale of the goods as assembled, packaged or otherwise further manufactured or of the goods into which the imported goods have been incorporated, or

  • (e) in any cases not provided for by paragraphs (c) and (d), the price determined in such manner as the Minister specifies.

• Marginal note:No deduction

  (2) No deduction for duties imposed by virtue of this Act may be made under

  • (a) subparagraph (1)(c)(i), in the case of an export price determined under paragraph (1)(c), or

  • (b) subparagraph (1)(d)(v), in the case of an export price determined under paragraph (1)(d),

  where, in the opinion of the President, the export price determined under either of those paragraphs without making such a deduction is equal to or greater than the normal value of the goods.

Marginal note:Export price where agreement affects anti-dumping duty

26 Where the manufacturer, producer, vendor or exporter of goods sold to an importer in Canada undertakes, directly or indirectly in any manner whatever, to indemnify, pay on behalf of or reimburse the importer or purchaser in Canada of the goods for all or any part of the anti-dumping duty that may be levied on the goods,

• (a) the indemnity, payment or reimbursement is deemed not to be a compensatory arrangement referred to in subparagraph 25(1)(b)(ii); and

• (b) the export price of the goods is the export price thereof as otherwise determined under this Act minus the amount of the indemnity, payment or reimbursement.

Marginal note:Credit sales of goods sold to importer in Canada

• 27 (1) For the purposes of sections 24 and 25, where any sale of goods referred to in those sections was made on credit terms other than cash discounts, the sale price for the goods is deemed to be an amount equal to the quotient obtained when

  • (a) the aggregate of the present value of every payment of principal or interest, or of principal and interest, provided for by any agreement entered into with respect to the sale, determined

    • (i) as of the time of the sale, and

    • (ii) by reference to a discount rate equal to

      • (A) the interest rate prevailing, at the time of the sale, in the country in which the vendor is located for commercial loans available in that country in the currency in which the payments are expressed in the agreement and on terms, other than the interest rate, comparable to the credit terms on which the sale of the goods was made, or

      • (B) where it is not possible to ascertain the interest rate referred to in clause (A) or there is no such interest rate, the interest rate selected as provided for by regulations made pursuant to paragraph 97(j),

  is divided by

  • (b) the number or quantity of the goods sold,

  so as to arrive at a unit price for the goods sold.

• Marginal note:Adjustment of unit price

  (1.1) The unit price arrived at under subsection (1) shall be adjusted in the prescribed manner and circumstances.

• Marginal note:Where agreement relates to several goods

  (2) For the purpose of paragraph (1)(a), where an agreement with respect to the sale of goods referred to in section 24 or 25 also relates to the sale of other goods, only such portion of the present value of any payment of principal or interest, or of principal and interest, provided for by the agreement as is reasonably attributable to the goods referred to in section 24 or 25, as the case may be, shall be included in determining the aggregate referred to in that paragraph.

Marginal note:Where exporter provides benefit on resale in Canada

28 For the purposes of sections 24 and 25, where the exporter of goods sold to an importer in Canada agrees with the importer to provide, directly or indirectly, to persons who purchase the goods in Canada

• (a) on resale from the importer, or

• (b) from any person on any subsequent resale,

any benefit by way of rebate, service, other goods or otherwise, the export price of the goods is the export price as otherwise determined under this Act, after subtracting therefrom any amount that is required to be subtracted under section 26, minus an amount to reflect the value of the benefit to persons who purchase the goods on resale.

Normal Value and Export Price

Marginal note:Normal value and export price where information not available

• 29 (1) Where, in the opinion of the President, sufficient information has not been furnished or is not available to enable the determination of normal value or export price as provided in sections 15 to 28, the normal value or export price, as the case may be, shall be determined in such manner as the Minister specifies.

• Marginal note:Consignment shipments

  (2) Where goods are or are to be shipped to Canada on consignment and there is no known purchaser in Canada of the goods, the normal value and export price of the goods shall be determined in such manner as the Minister specifies.

Marginal note:Normal value and export price where goods exported to Canada through another country

• 30 (1) Where goods are exported to Canada from one country but pass in transit through another country, the normal value and export price of the goods shall, subject to such terms and conditions as to shipment, documentation, warehousing, transhipment or the like as are prescribed, be determined as if the goods were shipped directly to Canada from the first mentioned country.

• Marginal note:Normal value and export price where goods shipped indirectly to Canada

  (2) Where any goods

  • (a) are or are to be shipped indirectly to Canada from the country of origin through one or more other countries, and

  • (b) would, but for this section, have a normal value as computed under sections 15 to 23 or section 29 that is less than the normal value would be if the country of export were the country of origin,

  the normal value and export price of the goods shall, notwithstanding any other provision of this Act, be determined as if the goods were or were to be shipped directly to Canada from the country of origin.

Margin of Dumping

30.1 [Repealed, 2017, c. 20, s. 76]

Marginal note:Margin of dumping re goods of an exporter

• 30.2 (1) Subject to subsection (2), the margin of dumping in relation to any goods of a particular exporter is zero or the amount determined by subtracting the weighted average export price of the goods from the weighted average normal value of the goods, whichever is greater.

• Marginal note:If variation in price

  (2) The President may determine the margin of dumping in relation to any goods of a particular exporter to be the weighted average of the margins of dumping in relation to the goods of that exporter that are sold in any individual sales of goods of that exporter that the President considers relevant if, in the opinion of the President, there are significant variations in the prices of goods of that exporter among purchasers, regions in Canada or time periods.

• Marginal note:Price of like goods

  (3) Where subsection (2) applies and any of the normal values used to determine the margins of dumping in relation to goods sold in individual sales are determined in accordance with section 15, the price of like goods used to determine those normal values is the weighted average, determined in accordance with paragraph 17(a), of the prices at which the like goods were sold.

Marginal note:Margin of dumping based on sample

• 30.3 (1) The President may, if the President is of the opinion that it would be impracticable to determine a margin of dumping in relation to all goods under consideration because of the number of exporters, producers or importers, the variety or volume of goods or any other reason, determine margins of dumping in relation to

  • (a) the largest percentage of goods of each of the countries whose goods are under consideration that, in the opinion of the President, can reasonably be investigated; or

  • (b) samples of the goods of each of the countries whose goods are under consideration that, in the opinion of the President based on the information available at the time of selection, are statistically valid.

• Marginal note:Where information submitted

  (2) Where subsection (1) applies, the President shall determine a margin of dumping in relation to any goods under consideration that were not included in the percentage or sample, as the case may be, referred to in that subsection where

  • (a) the exporter of the goods submits information for the purpose of determining a margin of dumping; and

  • (b) in the opinion of the President, it is practicable to do so.

• Marginal note:Other cases

  (3) Where subsection (1) applies with respect to goods under consideration, the margin of dumping in relation to those goods that were not included in the percentage or sample and those goods for which a margin of dumping was not determined in accordance with subsection (2) shall be determined in the prescribed manner.