Income tax transfer pricing and customs valuation .: Rv48-3/06-1-2006E-PDF
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?”
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Department/Agency | Canada Revenue Agency. |
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Title | Income tax transfer pricing and customs valuation . |
Series title | Income tax information circular ; IC06-1 |
Publication type | Series - View Master Record |
Language | [English] |
Other language editions | [French] |
Format | Electronic |
Electronic document | |
Note(s) | "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. |
Publishing information | [Ottawa] : Canada Revenue Agency, 2006. |
Description | 14 p. |
Catalogue number |
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Subject terms | Taxation Income tax Customs and excise Taxation regulations |
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