Transfer Pricing in Canada: Reporting of Non-Arm’s Length Transactions with Non-Residents

By Robert Robillard - 15 janvier 2019

Transfer Pricing in Canada: Reporting of Non-Arm's Length Transactions with Non-Residents Legislation Since 1997, Canada’s transfer pricing rules have been included in section 247 of the Canadian Income Tax Act (ITA). They are complemented by sections 233.1 ITA, 233.3 ITA,...

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