Section 233.8

Subsection 233.8(1)

Excluded MNE Group

Administrative Policy

Ultimate Parent Entity

Administrative Policy

Subsection 233.8(3)

Administrative Policy

27 March 2019 CTF Seminar - Transfer Pricing

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(10) downward-adjustment requests reviewed for whether there is double non-taxation 110
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) - Paragraph 247(2)(d) 3-step process before s. 247(2)(d) is applied 165
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(a) access to tax accrual working papers only where necessary 90

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

Subsection 233.8(6)

Administrative Policy