International Transfer Pricing: Advance Pricing Arrangements (APAs) .: Rv48-3/94-4R-2001E-PDF
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.
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| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | International Transfer Pricing: Advance Pricing Arrangements (APAs) . |
| Series title | Income tax information circular ; 94-4R |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "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). |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2001. |
| Description | 29 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |
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