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(ii) under such circumstances as the Governor in Council may, by regulation, prescribe, an amount representing (i) any fees paid to the Government of Canada or the government of a province for the inspection, marking, stamping or certification thereof in respect of capacity, accuracy, standard or safety, if the fees are shown as separate items on the manufacturers’ sales invoices, and (c) in calculating the sale price of goods manufactured or produced in Canada, there may be excluded

(b) in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained and (ii) any other goods contained in or attached to the wrapper, package, box, bottle or other container (i) the wrapper, package, box, bottle or other container in which the goods are contained, and

(a) in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of Marginal note:Calculation of sale price and duty paid valueĤ6 For the purpose of determining the consumption or sales tax payable under this Part,

see relevant amending Acts and regulations.].[NOTE: Application provisions are not included in the consolidated text.