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ARTICLE · 22 APRIL 2026

Processus De L’autorité Compétente : Guide Sur Le Prix De Transfert 2026 - Partie 4

McCarthy Tétrault
McCarthy Tétrault
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Le processus de l'autorité compétente offre aux contribuables canadiens des mécanismes essentiels pour résoudre les problèmes de double imposition et les différends transfrontaliers découlant des conventions fiscales. Ce guide explore la procédure amiable, les arrangements préalables en matière de prix de transfert, et l'arbitrage, en détaillant les obligations des contribuables et les enseignements tirés de la jurisprudence récente.

CanadaTax
Anu Koshal
Anu Koshal
Al-Nawaz Nanji
Al-Nawaz Nanji
Michael Ciomyk
Michael Ciomyk
Daniel A. Downie
Daniel A. Downie
Almut MacDonald
Almut MacDonald
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Le Guide pratique sur le prix de transfert au Canada présente l’ensemble du cycle de vie des prix de transfert, de leur établissement jusqu’aux mesures d’allègement transfrontalières, en passant par la documentation, les vérifications et les différends.

Consultez les autres chapitres du guide :

Procédure amiable

Les contribuables canadiens effectuant des opérations transfrontalières peuvent se heurter à des problèmes de double imposition ou à des différends découlant de l’application de conventions fiscales. L’ARC offre plusieurs mécanismes pour relever de tels problèmes, dont la PA, la Procédure accélérée relative à l’autorité compétente (« PAAC »), l’Arrangement préalable en matière de prix de transfert (« APP ») et, dans certains cas, l’arbitrage.

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