Darrel Pearson presents to the Canadian Association of Importers and Exporters on Canadian importer obligations relating to, and opportunities arising from, multi-national intercompany transfer pricing in the new customs valuation landscape painted by the CBSA's willingness to grant refunds for downward transfer pricing adjustments and the Federal Court's validation of the CBSA policy relating to subsequent proceeds, the speaker will discuss the content of the new transfer pricing policies of the CBSA, as well as the decision of the Federal Court of Appeal in Skechers, and will examine the repercussions of the new policy and court decision on Canadian refund opportunities and customs valuation compliance based on his personal case experiences.