00000nam 2200000zi 4500 9.888909 CaOODSP 20221107172129 m o d f cr bn||||||||| 200706s2020 onc ob f000 0 eng d 9780660354651 CaOODSP eng rda CaOODSP n-cn--- Rv4-141/2020E-PDF Guidance on country-by-country reporting in Canada. [Ottawa] : Canada Revenue Agency = Agence du revenu du Canada, [2020] 1 online resource (18 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Orientations du Canada sur les exigences en matière de déclaration pays par pays. "RC4651(E) Rev. 20." Issued also in HTML format. Includes bibliographical references (page 18). "This document provides guidance to taxpayers affected by country-by-country (CbC) reporting filing obligations imposed under section 233.8 of the Income Tax Act (the Act). Unless otherwise noted, all legislative references in this document are to the Act or the Income Tax Regulations (the Regulations). For ease of reference, the terms defined in subsection 233.8(1) of the Act are reproduced in Annex I. The Canadian CbC reporting legislation is available at the Justice Laws website and the accompanying Department of Finance Explanatory Notes can be found at the Department of Finance website"-- Purpose of this document, page 4. International business enterprises Taxation Law and legislation Canada. Transfer pricing Taxation Law and legislation Canada. Tax administration and procedure International cooperation. Canada Revenue Agency, issuing body. Orientations du Canada sur les exigences en matière de déclaration pays par pays. (CaOODSP)9.888910 PDF 187 KB https://publications.gc.ca/collections/collection_2021/arc-cra/Rv4-141-2020-eng.pdf HTML N/A https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4651/guidance-on-country-country-reporting-canada.html