Using ABCD parameters and the 8-term error model to represent a non-ideal vector network analyzer (VNA), a new procedure for implementing the Thru-Reflect-Line calibration technique (TRL) is introduced. The novelty of this TRL is the use of ABCD-parameters, instead of transmission parameters, to represent a non-ideal vector network analyzer (VNA). Moreover, this new approach demonstrates, theoretically, the use of lines with complex characteristic impedance as calibration elements. To validate the new TRL procedure, the phase and magnitude of a waveguide sliding short is measured and corrected with the classical TRL. The results are in good agreement, which validates the proposed method.