Canada is seen as an increasingly attractive destination for foreign investment, given the relative strength of the Canadian economy and recent tax and trade initiatives of the Canadian government. As Canadian market opportunities present themselves, transfer pricing should be at the forefront of planning for a Canadian expansion. This article presents a short primer on business expansion in Canada and describes a proactive, unified approach to tax and customs transfer pricing to minimize income tax, customs duties, and value added taxes and protect cross-border arrangements from encroachment by revenue authorities.
Global Trade and Customs Journal