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.
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| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | International transfer pricing . |
| Series title | 87-2R |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| 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. |
| Description | 23 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |
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