Special Import Measures Regulations

11.1 For the purpose of subsection 16(3) of the Act,

• (a) the cost of production, in relation to any goods, shall, subject to subsection 11.2(1) and section 12, be calculated by aggregating all costs that are

  • (i) attributable to, or in any manner related to, the production of the goods, or

  • (ii) directly attributable to the design or engineering of the goods; and

• (b) the administrative, selling and all other costs, in relation to any goods, shall be calculated by aggregating all administrative, selling and other costs, including the cost of any warranty against defect or guarantee of performance and any design or engineering costs that are not included in the cost of production but are attributable to the production and sale of the goods.