26 February 2019 Toronto CRA & Tax Professionals Seminar

Policy Tabs

Summaries

Summary Under

BEPS has not substantially affected CRA's transfer-pricing practices

CRA comments relating to the mooted BEPS impact on CRA transfer-pricing practices included:

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Summary Under

penalties typically imposed where missing or unsubstantiated analysis

CRA stated:

Penalties are usually imposed for failure to have accurate and complete contemporaneous documentation respecting the ss....

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