00000nam 2200000za 4500 9.821870 CaOODSP 20221107143548 cr ||||||||||| 160802s2006 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/06-1-2006E-PDF Canada Revenue Agency. Income tax transfer pricing and customs valuation [electronic resource]. [Ottawa] : Canada Revenue Agency, 2006. 14 p. Income tax information circular ; IC06-1 "Date: October 5, 2006." "This version is only available electronically." Issued also in French under title: Les prix de transfert aux fins de l’impôt sur le revenu et aux fins de l’évaluation en douane. The purpose of this information circular is to address taxpayers’ question “Why can’t the same transfer price used for income tax purposes be used for customs purposes?” gccst Taxation gccst Income tax gccst Customs and excise gccst Taxation regulations Les prix de transfert aux fins de l'impôt sur le revenu et aux fins de l'évaluation en douane (CaOODSP)9.821875 Income tax information circular ; IC06-1 (CaOODSP)9.821798 PDF 240 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-06-1-2006-eng.pdf