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This circular replaces and cancels Information Circular 71-17R5 dated January 1, 2005. ... Please refer to transfer pricing memorandum, TPM-12 Accelerated Competent Authority Procedure, TPM-12 – Canada.ca, for the criteria and procedures to be followed when requesting an ACAP. 22. ... A Certificate of Compliance (Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, for proposed dispositions or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada, for actual dispositions) will not be issued until such time as an agreement signed by all parties is received by the Canadian competent authority. 110. ...