Transfer Pricing Traps: What Every Canadian Company Needs to Know About CRA's Arm's Length Rules
Transfer pricing sounds like something only giant multinationals need to worry about. In reality, any Canadian company doing business with related parties abroad — even a single subsidiary or sister company — is on the Canada Revenue Agency (CRA)'s radar. The rules are technical, the penalties are real, and the CRA has made clear in its public guidance that "close enough" is not good enough when it comes to pricing intercompany transactions.
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