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Transfer Pricing in Canada: The Transfer Pricing Penalties

By Robert Robillard - 18 janvier 2019

Transfer Pricing in Canada: The Transfer Pricing Penalties 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, 233.4 ITA, and...

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BEPS Transfer Pricing Canada , Business Strategy Transfer Pricing , Transfer Pricing Canada

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