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| 01729nam 2200301za 4500 |
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| 001 | 9.822118 |
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| 003 | CaOODSP |
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| 005 | 20221107143621 |
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| 007 | cr ||||||||||| |
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| 008 | 160805s2001 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 |aRv48-3/94-4R-2001E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aInternational Transfer Pricing: Advance Pricing Arrangements (APAs) |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2001. |
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| 300 | |a29 p. |
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| 490 | 1 |aIncome tax information circular ; |v94-4R |
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| 500 | |a"Date: March 16, 2001." |
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| 500 | |a"This circular cancels and replaces Information Circular 94-4, dated December 30, 1994." |
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| 500 | |aIssued also in French under title: Prix de transfert international : Arrangement préalable en matière de prix de transfert (APP). |
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| 520 | 0 |aThe Canada Customs and Revenue Agency (CCRA) has an Advance Pricing Arrangement (APA) program to help taxpayers determine appropriate transfer pricing methodologies (TPMs) for transactions or arrangements they participate in with non-resident persons with whom they do not deal at arm’s length. The Competent Authority Services Division of the International Tax Directorate (ITD) at Headquarters administers the APA program. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tPrix de transfert international : Arrangement préalable en matière de prix de transfert (APP) |w(CaOODSP)9.822122 |
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| 830 | #0|aIncome tax information circular ;|v94-4R |w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s110 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-94-4R-2001-eng.pdf |
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