| 000 | 00000nam 2200000za 4500 |
| 001 | 9.822124 |
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| 003 | CaOODSP |
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| 005 | 20221107143622 |
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| 007 | cr ||||||||||| |
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| 008 | 160805s2005 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 |aRv48-3/94-4R-2005E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aAdvance pricing arrangements for small businesses |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2005. |
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| 300 | |a4 p. |
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| 490 | 1 |aIncome tax information circular ; |v94-4R (Special Release) |
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| 500 | |a"Date: March 18, 2005." |
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| 500 | |a"This version is only available electronically." |
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| 500 | |a"This document supplements Information Circular 94-4R, International Transfer Pricing: Advance Pricing Arrangements (APAs), dated March 16, 2001." |
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| 500 | |aIssued also in French under title: Arrangements préalables en matière de prix de transfert pour les petites entreprises. |
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| 520 | 0 |aThe purpose of this special release is to introduce special procedures for small business taxpayers to improve access to the CRA’s Advance Pricing Arrangement (APA) Program. |
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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|tArrangements préalables en matière de prix de transfert pour les petites entreprises |w(CaOODSP)9.822125 |
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| 830 | #0|aIncome tax information circular ;|v94-4R (Special Release)|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s46 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-94-4R-2005-eng.pdf |
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