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| 01469nam 2200313za 4500 |
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| 001 | 9.821870 |
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| 003 | CaOODSP |
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| 005 | 20221107143548 |
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| 007 | cr ||||||||||| |
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| 008 | 160802s2006 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 |aRv48-3/06-1-2006E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aIncome tax transfer pricing and customs valuation |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2006. |
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| 300 | |a14 p. |
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| 490 | 1 |aIncome tax information circular ; |vIC06-1 |
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| 500 | |a"Date: October 5, 2006." |
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| 500 | |a"This version is only available electronically." |
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| 500 | |aIssued also in French under title: Les prix de transfert aux fins de l’impôt sur le revenu et aux fins de l’évaluation en douane. |
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| 520 | 0 |aThe purpose of this information circular is to address taxpayers’ question “Why can’t the same transfer price used for income tax purposes be used for customs purposes?” |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aCustoms and excise |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tLes prix de transfert aux fins de l'impôt sur le revenu et aux fins de l'évaluation en douane |w(CaOODSP)9.821875 |
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| 830 | #0|aIncome tax information circular ;|vIC06-1|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s240 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-06-1-2006-eng.pdf |
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