The ruling of the Tax Court of Canada in the General Electric case considers the affiliation benefit in the context of the comparability framework. From within this framework it should be decided whether the affiliation benefit would materially affect the condition examined in the transfer pricing method. If so, the affiliation benefit as defined in the ruling would not be shared. The impact hereof would go beyond the controlled guarantee transactions that the ruling deals with. However, due to the appeal that has been lodged in the case, it is too soon to tell whether the comparability framework continues to apply (at least in Canada).