Canada - Repatriation in Lieu of Secondary Adjustments
- J. McCart; E. Rowe; G. Amini
- International Transfer Pricing Journal, 2010 (Volume 17), No 1
- 17 December 2009
This article considers repatriation in the Canadian context, including the administrative procedures and mechanics that are followed, the implementation of a repatriation, and some tertiary issues that may arise for Canadian (and foreign) taxpayers in structuring a repatriation.