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...
Read moreTransfer Pricing in Canada: Reasonable efforts to Determine an Arm’s Length Price Legislation Since 1997, Canada’s transfer pricing rules have been included in section 247 of the Canadian Income Tax Act (ITA). The Canadian transfer pricing rules are managed by...
Read moreTransfer Pricing in Canada: Contemporaneous Documentation Legislation Since 1997, Canada’s transfer pricing rules have been included in section 247 of the Canadian Income Tax Act (ITA). The Canadian transfer pricing rules are managed by the Canada Revenue Agency (CRA). In...
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