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
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Advance pricing arrangements for small businesses . |
| Series title | Income tax information circular ; 94-4R (Special Release) |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| 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. |
| Description | 4 p. |
| Catalogue number |
|
| Subject terms | Taxation Income tax Taxation regulations |
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.- Date modified: