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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

The appropriate mark-up method requires that the reasonable price be calculated by taking the sale price at which the goods at issue have been sold by the taxpayer, and reducing that price by an appropriate mark-up. When applicable, the appropriate mark-up is to be calculated as the mark-up (gross profit) earned on the uncontrolled sale of goods of the same class or kind purchased at arm's length by the taxpayer.  1, fiche 1, Anglais, - appropriate%20mark%2Dup%20method

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol