Transfer Pricing in Canada: The Transfer Pricing Penalties
By Robert Robillard - 18 January 2019Transfer 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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