CRA notes that transfer adjustments to increase to sales prices (but not reduce purchases) increase gross revenue for Reg. 402 purposes
16 December 2015 - 10:41pm
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).