00000nam 2200000za 4500 9.822082 CaOODSP 20221107143618 cr ||||||||||| 160805s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/87-2R-1999E-PDF Canada Revenue Agency. International transfer pricing [electronic resource]. [Ottawa] : Canada Revenue Agency, 1999. 23 p. 87-2R "Date: September 27, 1999." "This circular replaces and cancels Information Circular 87-2, dated February 27, 1987." Issued also in French under title: Prix de transfert international. The purpose of this circular is to provide guidance with respect to the application of the transfer pricing rules in section 247 of the Income Tax Act (the Act), which received Royal Assent on June 18, 1998. gccst Taxation gccst Income tax gccst Taxation regulations Prix de transfert international (CaOODSP)9.822086 Income tax information circular ; 87-2R (CaOODSP)9.821798 PDF 84 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-87-2R-1999-eng.pdf