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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.888909&sl=1
| Ministère/Organisme | Canada Revenue Agency, issuing body. |
|---|---|
| Titre | Guidance on country-by-country reporting in Canada. |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| 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). |
| Information sur la publication | [Ottawa] : Canada Revenue Agency = Agence du revenu du Canada, [2020] |
| Description | 1 online resource (18 pages) |
| ISBN | 9780660354651 |
| Numéro de catalogue |
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| Descripteurs | 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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