Section 233.8

Subsection 233.8(1)

Excluded MNE Group

Administrative Policy

RC4651 “Guidance on Country-By-Country Reporting in Canada” 2 March 2017

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Subsection 233.8(3)

Administrative Policy

RC4651 “Guidance on Country-By-Country Reporting in Canada” 2 March 2017

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29 November 2016 CTF Roundtable Q. 9, 2016-0669801C6 - BEPS Action Item 13

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(4) BEPS 13 has no effect on the s. 247 documentation requirements 115