Claire Kennedy comments in Bloomberg *BNA's Transfer Pricing Report™ on how the CRA has advised that Canadian companies that receive government assistance can't use those benefits to reduce the costs of goods or service provided to foreign affiliates—unless they can show that unrelated parties would do so.
*Reproduced with permission from Tax Management Transfer Pricing Report, 24 Transfer Pricing Report (Mar. 31, 2016). Copyright 2016 by The Bureau of National Affairs, Inc. (800-372-1033)