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| 01311nam 2200301za 4500 |
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| 001 | 9.822082 |
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| 003 | CaOODSP |
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| 005 | 20221107143618 |
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| 007 | cr ||||||||||| |
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| 008 | 160805s1999 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv48-3/87-2R-1999E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aInternational transfer pricing |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c1999. |
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| 300 | |a23 p. |
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| 490 | 1 |v87-2R |
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| 500 | |a"Date: September 27, 1999." |
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| 500 | |a"This circular replaces and cancels Information Circular 87-2, dated February 27, 1987." |
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| 500 | |aIssued also in French under title: Prix de transfert international. |
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| 520 | 0 |aThe 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. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tPrix de transfert international |w(CaOODSP)9.822086 |
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| 830 | #0|aIncome tax information circular ;|v87-2R|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s84 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-87-2R-1999-eng.pdf |
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