Does the CRA intend to issue a new version of IC87-2R that will reflect the new 2010 version of the OECD Guidelines? CRA responded:
The CRA does not intend to publish a new version of Circular 87-2R. However, a new transfer pricing memorandum will eventually be published to reflect the new version of the OECD Guidelines published in 2010. Transfer pricing memorandums are available on the CRA website at the following address:
http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/trns/menu-eng.html