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Versions of s. 247(4)(a)(v)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source
    the data and methods considered and the analysis performed to determine theamounts transferthat pricesare orbased on arm’s length conditions and to select and apply the allocationsmost ofappropriate profitsmethod orin lossesaccordance or contributions to costs, aswith the caseTransfer mayPricing be,Guidelines in respect of the transaction,transaction or series, and
    Full text

    the data and methods considered and the analysis performed to determine amounts that are based on arm’s length conditions and to select and apply the most appropriate method in accordance with the Transfer Pricing Guidelines in respect of the transaction or series, and

  2. 2017-01-01 to 2026-03-26 View Source
    the data and methods considered and the analysis performed to determine the transfer prices or the allocations of profits or losses or contributions to costs, as the case may be, in respect of the transaction, and
    Full text

    the data and methods considered and the analysis performed to determine the transfer prices or the allocations of profits or losses or contributions to costs, as the case may be, in respect of the transaction, and

  3. 2004-08-31 to 2017-01-01 View Source

    the data and methods considered and the analysis performed to determine the transfer prices or the allocations of profits or losses or contributions to costs, as the case may be, in respect of the transaction, and