Canada: APA statistics for 2019

Canada: APA statistics for 2019

The Canada Revenue Agency (CRA) released its report concerning the advance pricing arrangement (APA) program for 2019.


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The APA statistics for 2019 reflect:

  • The CRA completed 12 APA cases (a decline from 2018 when the CRA completed 25 APAs).
  • The CRA accepted seven new APA applications (a decline from 2018 when 32 applications were accepted).
  • The average time it took for the CRA to close a bilateral or multilateral APA (i.e., from acceptance to completion) increased to 51.1 months (from 44 months in 2018). 

According to the APA report, the CRA is reviewing this transfer pricing program with a goal of trying to expedite the APA process.

Read a June 2020 report [PDF 149 KB] prepared by the KPMG member firm in Canada

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