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International transfer pricing .: Rv48-3/87-2R-1999E-PDF

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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.822082&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleInternational transfer pricing .
Series title
  • 87-2R
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • "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.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 1999.
Description23 p.
Catalogue number
  • Rv48-3/87-2R-1999E-PDF
Subject terms
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