Special Import Measures Act

Marginal note:Determination of normal value of goods

15 Subject to sections 19 and 20, where goods are sold to an importer in Canada, the normal value of the goods is the price of like goods when they are sold by the exporter of the first mentioned goods

• (a) to purchasers

  • (i) with whom the exporter is not associated at the time of the sale of the like goods, and

  • (ii) who are at the same or substantially the same trade level as the importer,

• (b) in the same or substantially the same quantities as the sale of goods to the importer,

• (c) in the ordinary course of trade for use in the country of export under competitive conditions,

• (d) during such period of sixty days that ends in the interval commencing with the first day of the year preceding the date of the sale of the goods to the importer and ending on the fifty-ninth day after such date as is selected by the President or, where, in the opinion of the President, the nature of the trade in those goods or the fact that they are sold to the importer for future delivery requires that sales of like goods by the exporter during a period other than a period of sixty days that ends in that interval be taken into account, during such period of sixty days or longer

  • (i) that precedes the date of the sale of the goods to the importer, or

  • (ii) where the goods are sold to the importer for future delivery, that precedes the date of the sale of the goods to the importer or within the year that precedes the date of the delivery of the goods to the importer

  as the President specifies for those goods or for goods of the class to which those goods belong, and

• (e) at the place from which the goods were shipped directly to Canada or, if the goods have not been shipped to Canada, at the place from which the goods would be shipped directly to Canada under normal conditions of trade,

adjusted in the prescribed manner and circumstances to reflect the differences in terms and conditions of sale, in taxation and other differences relating to price comparability between the goods sold to the importer and the like goods sold by the exporter.