3. For the purposes of sections 15, l9 and 20 of the Act, the price of like goods shall be adjusted to reflect the quantity discount generally granted in connection with a sale of like goods in the same or substantially the same quantities as the quantities of the goods sold to the importer in Canada.

4. Where the quantity discount referred to in section 3 cannot be ascertained, the price of like goods shall be adjusted by

• (a) adding thereto the amount that would reflect the costs that would be incurred by the exporter, or

• (b) deducting therefrom the amount that would reflect the savings that would accrue to the exporter,

if the like goods were sold by the exporter in the same or substantially the same quantities as the quantities of goods sold to the importer in Canada.

5. For the purposes of sections 15, 19 and 20 of the Act, where the goods sold to the importer in Canada and the like goods differ

• (a) in their quality, structure, design or material,

• (b) in their warranty against defect or guarantee of performance,

• (c) in the time permitted from their date of order to the date of their scheduled shipment, or

• (d) in their conditions of sale, other than the conditions referred to in paragraphs (b) or (c) or any conditions that result in any adjustment being made pursuant to any other section of these Regulations,

and that difference would be reflected in a difference between the price of the like goods and the price at which goods that are identical in all respects, including conditions of sale, to the goods sold to the importer in Canada would be sold in the country of export, the price of the like goods shall be adjusted

• (e) where the price of the like goods is greater than the price of the identical goods, by deducting therefrom the estimated difference between those prices; and

• (f) where the price of the like goods is less than the price of the identical goods, by adding thereto the estimated difference between those prices.

6. For the purposes of sections 15, 19 and 20 of the Act, where any rebate, deferred discount or discount for cash is generally granted in relation to the sale of like goods in the country of export, the price of the like goods shall be adjusted by deducting therefrom the amount of any such generally granted rebate or discount for which the sale of the goods to the importer in Canada would qualify if that sale occurred in the country of export.

7. For the purposes of sections 15 and 19 and subparagraph 20(1)(c)(i) of the Act, where like goods are sold at a delivered price, the price of the like goods shall be adjusted by deducting therefrom the cost of their delivery.

8. For the purposes of sections 15 and 19 and subparagraph 20(1)(c)(i) of the Act, where like goods are generally sold at a common delivered price when delivered to any destination within a zone that, under the ordinary commercial practice of the vendor of the like goods, is considered to be a common transportation zone, the price of the like goods shall be adjusted by deducting therefrom an amount that reflects the average cost incurred by the vendor in delivering the like goods to destinations in that zone.