Versions of s. 51(4)(b)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2002-12-31 to present available View Source

the costs, charges and expenses in respect of the transportation and insurance of the goods within Canada and the costs, charges and expenses associated therewith that are generally incurred in connection with sales in Canada of the goods being appraised, identical goods or similar goods, to the extent that an amount for such costs, charges and expenses is not deducted in respect of general expenses under paragraph (a),