000	02307nam  2200373zi 4500
001	9.888909
003	CaOODSP
005	20221107172129
006	m     o  d f
007	cr bn|||||||||
008	200706s2020    onc     ob   f000 0 eng d
020	|a9780660354651
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aRv4-141/2020E-PDF
245	00|aGuidance on country-by-country reporting in Canada.
264	1|a[Ottawa] : |bCanada Revenue Agency = Agence du revenu du Canada, |c[2020]
300	|a1 online resource (18 pages)
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|aIssued also in French under title: Orientations du Canada sur les exigences en matière de déclaration pays par pays.
500	|a"RC4651(E) Rev. 20."
500	|aIssued also in HTML format.
504	|aIncludes bibliographical references (page 18).
520	|a"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.
650	0|aInternational business enterprises|xTaxation|xLaw and legislation|zCanada.
650	0|aTransfer pricing|xTaxation|xLaw and legislation|zCanada.
650	0|aTax administration and procedure|xInternational cooperation.
710	2 |aCanada Revenue Agency, |eissuing body.
775	08|tOrientations du Canada sur les exigences en matière de déclaration pays par pays.|w(CaOODSP)9.888910
856	40|qPDF|s187 KB|uhttps://publications.gc.ca/collections/collection_2021/arc-cra/Rv4-141-2020-eng.pdf
856	4 |qHTML|sN/A|uhttps://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4651/guidance-on-country-country-reporting-canada.html