A price adjustment clause will be recognized where there was a bona fide intention to transfer at fair market value as determined by a fair and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Where the consideration received on the transfer of property to which a price adjustment clause that meets the conditions listed in ¶1.5 is in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA will consider a price adjustment clause to represent pricing at fair market value if:

• the agreement reflects a bona fide intention of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.