. "export to Canada was a sale between associated persons, or(ii) by reason of a compensatory arrangement, made between any two or more of the following, namely, the manufacturer, producer, vendor, exporter, importer in Canada, subsequent purchaser and any other person, that directly or indirectly affects or relates to(A) the price of the goods,(B) the sale of the goods,(C) the net return to the manu" . . . . . .