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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.822124&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Advance pricing arrangements for small businesses . |
| Titre de la série | Income tax information circular ; 94-4R (Special Release) |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| 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. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2005. |
| Description | 4 p. |
| Numéro de catalogue |
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| Descripteurs | Taxation Income tax Taxation regulations |