TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

... the Department [of National Revenue, Customs and Excise] views the comparable uncontrolled price method as the primary method of determining a reasonable sale price. It should be used whenever the taxpayer has arm's length sales of comparable goods which can be used to establish a comparable uncontrolled price... The comparable uncontrolled price method is based on the sale price of comparable uncontrolled sales, adjusted to reflect any differences between the comparable sales and the goods at issue that have an ascertainable effect on price, including the physical properties of the goods and the circumstances of the sale.  2, fiche 1, Anglais, - comparable%20uncontrolled%20price%20method

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Méthode utilisée pour déterminer le prix applicable aux opérations entre des parties liées, qui consiste à fixer le prix par comparaison avec le prix de biens ou de services similaires vendus à un acheteur sans lien de dépendance avec le vendeur, dans un marché économiquement comparable.  1, fiche 1, Français, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record number: 1, Textual support number: 1 OBS

Cette méthode est souvent employée lorsque les biens ou les services en cause ainsi que les conditions de l'opération entre des parties liées sont similaires à ceux d'opérations commerciales courantes entre des parties non liées.  1, fiche 1, Français, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record number: 1, Textual support number: 2 OBS

Le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board (IASB) fait usage de «méthode du prix comparable non contrôlé» pour décrire la notion.  2, fiche 1, Français, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, 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 2, Anglais, - appropriate%20mark%2Dup%20method

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

Adjustments to the comparable uncontrolled sale price may have to be made with respect to market function since the functions carried out in selling the goods at issue may be different from those functions associated with the uncontrolled sales.  1, fiche 3, Anglais, - market%20function

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol