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Scott Wilkie dan Pooja Samtani, Canada TransferPricing, TopicalAnalyses, IBFD, 2013The most difficult aspect of applying the cost plus method is definingthe cost base and ensuring that in relevant respects the cost basefor a nonarms length transfer is comparable to that for a transferinvolving a third party. (...)In applying this method, the CRA identifies three cost categories:direct (citing raw materials as an example), indirect (costs that areproduct or transaction specific, but may be allocated

Scott Wilkie dan Pooja Samtani, Canada TransferPricing, Topical Analyses, IBFD, 2013The most difficult aspect of applying the cost plus methodis defining the cost base and ensuring that in relevantrespects the cost base for a nonarms length transfer iscomparable to that for a transfer involving a third party.(...)In applying this method, the CRA identifies three costcategories: direct (citing raw materials as an example),indirect (costs that are product or transaction specific, butmay be allocated

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