1 September 2015 Internal T.I. 2013-0507381I7 - Transfer pricing adjustments and gross revenue -- summary under Subsection 247(2)

CRA considered that an upward adjustment to a Canadian resident’s sales proceeds – but not a downward adjustment to its purchase price for goods – increased its gross revenue for provincial income allocation purposes. See summary under Reg. 402(3).

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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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