00000nam 2200000za 4500 9.822118 CaOODSP 20221107143621 cr ||||||||||| 160805s2001 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/94-4R-2001E-PDF Canada Revenue Agency. International Transfer Pricing: Advance Pricing Arrangements (APAs) [electronic resource]. [Ottawa] : Canada Revenue Agency, 2001. 29 p. Income tax information circular ; 94-4R "Date: March 16, 2001." "This circular cancels and replaces Information Circular 94-4, dated December 30, 1994." Issued also in French under title: Prix de transfert international : Arrangement préalable en matière de prix de transfert (APP). The Canada Customs and Revenue Agency (CCRA) has an Advance Pricing Arrangement (APA) program to help taxpayers determine appropriate transfer pricing methodologies (TPMs) for transactions or arrangements they participate in with non-resident persons with whom they do not deal at arm’s length. The Competent Authority Services Division of the International Tax Directorate (ITD) at Headquarters administers the APA program. gccst Taxation gccst Income tax gccst Taxation regulations Prix de transfert international : Arrangement préalable en matière de prix de transfert (APP) (CaOODSP)9.822122 Income tax information circular ; 94-4R (CaOODSP)9.821798 PDF 110 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-94-4R-2001-eng.pdf