buying commissionss agent or mandatary for the agent or mandatary’s services in representing the buyer in the purchase of a good. (commission d’achat)
customs valueis to be read as a reference to “in accordance with subsection 2(1) of the CUSMA Rules of Origin Regulations”;(b)in the case of Mexico, the valor en aduana as determined in accordance with the Ley Aduanera, converted, if that value is not expressed in Mexican currency, to Mexican currency at the rate of exchange determined in accordance with subsection 2(1); and(c)in the case of the United States, the value of imported merchandise as determined by U.S. Customs and Border Protection in accordance with section 402 of the Tariff Act of 1930 of the United States, as amended, converted, if that value is not expressed in United States currency, to United States currency at the rate of exchange determined in accordance with subsection 2(1). (valeur en douane)
direct production workers time is spent performing direct production work. (travailleur affecté à la production directe)
discontinued operations Generally Accepted Accounting Principles. (activité abandonnée)
high-wage labour costsoeuvre à rémunération élevée)
high-wage technology expendituress total production wage expenditures – at a corporate level in the territory of one or more of the CUSMA countries on(a)research and development including prototype development, design, engineering, or testing operations and any work undertaken by a producer for the purpose of creating new, or improving existing, materials, parts, vehicles or processes, including incremental improvements thereto; and(b)information technology, including software development, technology integration, vehicle communications or information technology support operations.Expenditures on capital or other non-wage costs for research and development or information technology are not included. For greater certainty, there is no minimum wage rate associated with high-wage technology expenditures. (dépenses liées à la technologie à rémunération élevée)
interest rate issued by the federal governments Daily Digest,(i)if the interest rate is adjusted at intervals of less than one year, under the title “Treasury Bills – 1 Month”, and(ii)in any other case, under the title “Government of Canada benchmark bond yields – 3 Year”for the week that the producer entered into the contract or the week of the most recent interest rate adjustment date, if any, under the contract;(b)in the case of a producer located in Mexico, the yield for federal government debt obligations published by the Banco de Mexico under the title “Certificados de la Tesoreria de la Federacion” for the week that the producer entered into the contract or the week of the most recent interest rate adjustment date, if any, under the contract; and(c)in the case of a producer located in the United States, the yield for federal government debt obligations set out in the Federal Reserve statistical release (H.15) Selected Interest Rates(i)if the interest rate is adjusted at intervals of less than one year, under the title “U.
nationalas defined in the Immigration and Nationality Act of the United States on the date of entry into force of the Agreement. (ressortissant)
non-allowable interest costss debt obligations that are more than 700 basis points above the interest rate issued by the federal government for comparable maturities of the country in which the producer is located. (frais d’intérêt non admissibles)
related persons businesses;(b)they are legally recognized partners in business;(c)they are employer and employee;(d)any person directly or indirectly owns, controls or holds 25% or more of the outstanding voting stock or shares of each of them;(e)one of them directly or indirectly controls the other;(f)both of them are directly or indirectly controlled by a third person; or(g)they are members of the same family, meaning they are connected as determined under paragraph 45(3)(a) of the Customs Act. (personne liée)
sales promotion, marketing and after-sales service costsemployees, if those costs are identified separately for sales prom
shipping and packing costsexpédition et d’emballage)