CRA notes that transfer adjustments to increase to sales prices (but not reduce purchases) increase gross revenue for Reg. 402 purposes

CRA considers that an upward adjustment under s. 247(2) to a Canadian resident’s sales proceeds – but not a downward adjustment to its purchase price for goods – increases its gross revenue for provincial income allocation purposes.

Neal Armstorng. Summary of 1 September 2015 Memo 2013-0507381I7 under Reg. 402(3).