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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?”

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.821870&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleIncome tax transfer pricing and customs valuation .
Series title
  • Income tax information circular ; IC06-1
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description14 p.
Catalogue number
  • Rv48-3/06-1-2006E-PDF
Subject terms
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