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OECD-Style Advanced Pricing Arrangements (APAs)

January 1, 2025
OECD-Style Advanced Pricing Arrangements (APAs)

OECD-Style Advanced Pricing Arrangements (APAs)

Canada maintains a sophisticated APA program for unilateral, bilateral, and multilateral deals per Information Circular IC94-4R. CRA is focused on reducing application backlog and aligns the program with OECD BEPS standards, particularly for high-value intangibles.

Source:

CRA APA Program Overview

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