Canada - Canada Revenue Agency Reports on Its APA Programme for 2007-2008
- J. Scott Wilkie
- International Transfer Pricing Journal, 2009 (Volume 16), No 3
- 1 May 2009
This article provides an overview of the current state of the APA programme in Canada. Topics considered include reports on the APA programme issued by the Canadian tax authorities and the transfer pricing methodologies most commonly seen in Canadian APAs.