Valuation for Duty Regulations (SOR/86-792)

2 The definitions in this section apply in these Regulations.

Act

Act means the Customs Act. (Loi)

permanent establishment

permanent establishment, in respect of a person, means a fixed place of business of the person and includes a place of management, a branch, an office, a factory or a workshop through which the person carries on business. (établissement stable)

resident

resident means

• (a) an individual who ordinarily resides in Canada;

• (b) a corporation that carries on business in Canada and of which the management and control is in Canada; and

• (c) a partnership or other unincorporated organization that carries on business in Canada, if the member that has the management and control of the partnership or organization, or a majority of such members, resides in Canada. (résident)