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Canada’s APA Program — New Update Available

Canada’s APA Program — New Update Available

CRA APA acceptance is on the rise

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The CRA is continuing to focus on new Advance Pricing Arrangement (APA) applications, according to its 2018 APA Program Report. Specifically, the CRA completed 25 APAs over the past year, resulting in enough capacity to accept 32 new APA applications in 2018, the most it has accepted since 2013-2014. Additionally, the CRA continues to emphasize the early stages of the APA process, including the pre-filing and due diligence stages, in the hope of realizing increased efficiencies later in the APA process.

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Information is current to July 16, 2019. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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