Revenue Agency releases transfer pricing memorandum on bundled transactions

On 16 May 2005, the Canada Revenue Agency released the latest in its series of memorandums on transfer pricing. The purpose of the document is to provide information concerning the bundling of transactions in relation to transfer pricing and the taxation of non-residents.

A bundled transaction is one in which a single price is established for a number of different properties and/or services that have been packaged together to form a single transaction.

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