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Revised Guidance on Arm's Length Range \& Statistical Applications

January 1, 2025
Revised Guidance on Arm's Length Range \& Statistical Applications

Revised Guidance on Arm's Length Range & Statistical Applications

CRA memoranda confirm the use of arm's length ranges, interquartile ranges, and statistical means—aligned with the OECD standard. Loss-making comparables and outliers are generally excluded unless reliably justified.

Source:

OECD Transfer Pricing Country Profiles: Canada

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