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UNCONTROLLED PURCHASE [2 records]
Record 1 - internal organization data 1990-05-08
Record 1, English
Record 1, Subject field(s)
- Sales (Marketing)
- Taxation
Record 1, Main entry term, English
- uncontrolled purchase
1, record 1, English, uncontrolled%20purchase
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Purchase in which the buyer and seller are dealing at arm's length and include (a) a purchase made by the taxpayer, or (b) a purchase made by or from a person related to the taxpayer, or (c) a purchase made between parties which do not include the taxpayer or person related to the taxpayer. 1, record 1, English, - uncontrolled%20purchase
Record 1, French
Record 1, Domaine(s)
- Vente
- Fiscalité
Record 1, Main entry term, French
- achat sur le marché libre
1, record 1, French, achat%20sur%20le%20march%C3%A9%20libre
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1990-05-08
Record 2, English
Record 2, Subject field(s)
- Market Prices
Record 2, Main entry term, English
- comparable uncontrolled purchase price method
1, record 2, English, comparable%20uncontrolled%20purchase%20price%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The Department [of National Revenue, Customs and Excise] views the comparable uncontrolled purchase price method as the primary method of determining a reasonable price because it results in a reasonable price that reflects a comparable transaction between a buyer and seller dealing at arm's length. Therefore, the comparable uncontrolled purchase price method should be used to determine the reasonable price whenever the conditions for its application are available. The comparable uncontrolled purchase price method requires that the reasonable price be calculated as the price of comparable uncontrolled purchases. 1, record 2, English, - comparable%20uncontrolled%20purchase%20price%20method
Record 2, French
Record 2, Domaine(s)
- Prix (Commercialisation)
Record 2, Main entry term, French
- méthode du prix d'achat comparable sur le marché libre
1, record 2, French, m%C3%A9thode%20du%20prix%20d%27achat%20comparable%20sur%20le%20march%C3%A9%20libre
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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