Guidance on country-by-country reporting in Canada.: Rv4-141/2020E-PDF

"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.

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Publication information
Department/Agency Canada Revenue Agency, issuing body.
Title Guidance on country-by-country reporting in Canada.
Publication type Monograph
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) 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).
Publishing information [Ottawa] : Canada Revenue Agency = Agence du revenu du Canada, [2020]
Description 1 online resource (18 pages)
ISBN 9780660354651
Catalogue number
  • Rv4-141/2020E-PDF
Subject terms International business enterprises -- Taxation -- Law and legislation -- Canada.
Transfer pricing -- Taxation -- Law and legislation -- Canada.
Tax administration and procedure -- International cooperation.
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