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• 11 (1) For the purposes of paragraph 19(b) and subparagraph 20(1)(c)(ii) of the Act,

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  • (b) the expression a reasonable amount for profits , in relation to any goods, means an amount equal to

    • (i) where the exporter has made in the country of export a number of sales of like goods for use in the country of export, and where those sales when taken together produce a profit and are such as to permit a proper comparison, the weighted average profit made on the sales,

    • (ii) where subparagraph (i) is not applicable but the exporter has made in the country of export a number of sales of goods that are of the same general category as the goods sold to the importer in Canada and are for use in the country of export, and where those sales when taken together produce a profit and are such as to permit a proper comparison, the weighted average profit made on the sales,

    • (iii) where subparagraphs (i) and (ii) are not applicable but producers, other than the exporter, have made in the country of export a number of sales of like goods for use in the country of export, and where those sales when taken together produce a profit and are such as to permit a proper comparison, the weighted average profit made on the sales,

    • (iv) where subparagraphs (i) to (iii) are not applicable but producers, other than the exporter, have made in the country of export a number of sales of goods that are of the same general category as the goods sold to the importer in Canada and are for use in the country of export, and where those sales when taken together produce a profit and are such as to permit a proper comparison, the weighted average profit made on the sales,

    • (v) where subparagraphs (i) to (iv) are not applicable but the exporter has made in the country of export a number of sales of goods that are of the group or range of goods that is next largest to the category referred to in subparagraph (iv) and are for use in the country of export, and where those sales when taken together produce a profit and are such as to permit a proper comparison, the weighted average profit made on the sales, or

    • (vi) where subparagraphs (i) to (v) are not applicable but producers, other than the exporter, have made in the country of export a number of sales of goods that are of the group or range of goods that is next largest to the category referred to in subparagraph (iv) and are for use in the country of export, and where those sales when taken together produce a profit and are such as to permit a proper comparison, the weighted average profit made on the sales; and

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• 34 (1) The amount for the purpose of section 33 is the present value of the interest that would have been payable, by the recipient of the deferral of income taxes, on a commercial loan in an amount equal to the amount of the deferred taxes, for a period equal to the period of the deferral, and with repayment terms similar to those in the payment schedule that applies to the deferred taxes, such present value being determined as of the date the deferral of income taxes came into effect in respect of the recipient of the deferral and by reference to the discount rate determined in accordance with subsection (2), and the interest rate in respect of such a loan being equal to the rate that is

  • (a) the prevailing interest rate in the territory of the government that permitted the deferral of income taxes, at the date the taxes would have been payable had they not been deferred, in respect of commercial loans that the recipient of the deferral could have obtained and that have a period the same or substantially the same as the period of the deferral and repayment terms comparable to those in the payment schedule applicable to the deferred taxes;

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  • (c) where the interest rates described in paragraphs (a) and (b) cannot be ascertained or where there are no such interest rates, the prevailing interest rate in the territory of the government that permitted the deferral, at the date the taxes would have been payable had they not been deferred, in respect of commercial loans that

    • (i) producers of like goods, whose financial creditworthiness is the same or substantially the same as or, in the absence of that condition, approximates that of the recipient of the deferral, could have obtained,

    • (ii) where subparagraph (i) is not applicable, producers of goods of the same general category, whose financial creditworthiness is the same or substantially the same as or, in the absence of that condition, approximates that of the recipient of the deferral, could have obtained, or

    • (iii) where subparagraphs (i) and (ii) are not applicable, producers of goods of the group or range of goods that is next largest to the category referred to in subparagraph (ii), whose financial creditworthiness is the same or substantially the same as or, in the absence of that condition, approximates that of the recipient of the deferral, could have obtained,

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• (2) The discount rate for the purposes of subsection (1) is the same as the interest rate determined in accordance with that subsection.

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54.1 An application for a scope ruling referred to in subsection 63(1) of the Act is complete if it contains the following information:

• (a) in all cases,

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  • (ii) an indication as to which of subparagraph 52.3(2)(a)(i) or (ii) or of paragraph 52.3(2)(b), (c) or (d) describes the interested person,

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  • (iv) an indication as to the claim in respect of whether the goods for which the ruling is applied for are of the same description as goods to which the applicable order, finding or undertaking referred to in subparagraph (iii) applies, along with arguments and documents in support of the claim,

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  • (vii) an indication as to whether those goods have been sold or consigned to an importer in Canada and whether those goods have been imported,

• (b) if the basis for the ruling that is applied for is a claim as to whether the goods for which the ruling is applied for originate in a country that is subject to the applicable order, finding or undertaking referred to in subparagraph (a)(iii) or originate in a third country,

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• (2) A request referred to in subsection 45(1) of the Act shall

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  • (c) include sufficient information as to whether the imposition of an anti-dumping or countervailing duty would not or might not be in the public interest;

  • (d) address all relevant factors, including, where applicable,

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    • (iii) the effect that the imposition of an anti-dumping or countervailing duty has had or is likely to have on producers in Canada that use the goods as inputs in the production of other goods and in the provision of services,

    • (iv) the effect that the imposition of an anti-dumping or countervailing duty has had or is likely to have on competition by limiting access to goods that are used as inputs in the production of other goods and in the provision of services, or by limiting access to technology,

• (3) For the purposes of subsection 45(3) of the Act, the following factors are prescribed:

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  • (b) whether imposition of an anti-dumping or countervailing duty in the full amount

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    • (ii) has caused or is likely to cause significant damage to producers in Canada that use the goods as inputs in the production of other goods and in the provision of services,

    • (iii) has significantly impaired or is likely to significantly impair competitiveness by

      • (A) limiting access to goods that are used as inputs in the production of other goods and in the provision of services, or

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38 Subject to section 39, if the same goods, like goods or similar goods are

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• (b) subject to more than one preliminary inquiry, the Tribunal may join the preliminary inquiries and carry them out as a single preliminary inquiry;

• (c) subject to more than one dumping investigation or subsidy investigation, or one or more dumping investigations and one or more subsidy investigations, the President may join the investigations and carry them out as a single investigation;

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• (e) subject to more than one scope proceeding, the President may join the proceedings and carry them out as a single scope proceeding;

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• (g) subject to more than one anti-circumvention investigation, the President may join the investigations and carry them out as a single anti-circumvention investigation;

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• (i) subject to one or more scope proceedings and one or more anti-circumvention investigations, the President may join the scope proceedings and the investigations and carry them out as a single anti-circumvention investigation, which includes consideration of the issue of scope.

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