Canada

Bruno Amancio de Camargo () and Émilie Granger
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Bruno Amancio de Camargo: Deloitte
Émilie Granger: Government of Quebec

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 419-439 from Springer

Abstract: Abstract There is no specified framework for intangible properties (IP) in Canadian tax law other than the general provisions applicable to various types of property. Canada’s transfer pricing regime abides by the arm’s length principle. In its application of the arm’s length principle, Canada generally follows the OECD Guidelines.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_26

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DOI: 10.1007/978-3-319-73332-6_26

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