New CBSA Guidelines on Post-Importation Payments and Management and Administration Fees

(McCarthy Tétrault – John W. Boscariol)

Memorandum D13-4-13: “Post-Importation Payments or Fees: Subsequent Proceeds” (the “Guidelines”) issued last month by the Canada Board of Services Agency (“CBSA”) may be seen as a “shot across the bow” from CBSA regarding the inclusion of administration, management and other post-importation payments in the value for duty of goods imported into Canada. CBSA’s views on the law in this area will be of particular significance for importers engaged in related party transactions for goods, services and technology.