Why it is harder to get accepted for a Canadian APA
The Canada Revenue Authority (CRA) has announced in its annual APA report that a record number of 31 advanced pricing agreements (APAs) were completed in 2014 to 2015. This is six more than the previous year, however the number of cases accepted into the programme has been reduced by 17.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: