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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Publication information
Department/Agency Canada Revenue Agency.
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
  • Rv48-3/06-1-2006E-PDF
Subject terms Taxation
Income tax
Customs and excise
Taxation regulations
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