Transfer Pricing in Canada: An Overview
By Robert Robillard - 14 January 2019Transfer Pricing in Canada: An Overview 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 233.8 ITA,...
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