Canada's APA program report card

Canada's APA program report card

The CRA is reviewing this transfer pricing program to try and speed up the APA process


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The CRA is reporting a marked reduction in the number of accepted and completed cases in its Advance Pricing Arrangement (APA) program, according to the CRA's recently released 2019 APA Program Report. Specifically, the CRA accepted seven new APA applications in 2019, and completed 12 cases—a marked decline from 2018, when 32 applications were accepted and 25 cases were completed.

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Information is current to June 9, 2020. 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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