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Advance pricing arrangements for small businesses .: Rv48-3/94-4R-2005E-PDF

The 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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.822124&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleAdvance pricing arrangements for small businesses .
Series title
  • Income tax information circular ; 94-4R (Special Release)
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • "Date: March 18, 2005."
  • "This version is only available electronically."
  • "This document supplements Information Circular 94-4R, International Transfer Pricing: Advance Pricing Arrangements (APAs), dated March 16, 2001."
  • Issued also in French under title: Arrangements préalables en matière de prix de transfert pour les petites entreprises.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2005.
Description4 p.
Catalogue number
  • Rv48-3/94-4R-2005E-PDF
Subject terms
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