,CANADA ,CU/OMS #A & ,REV5UE ,AG5CY ,9=M,N ,CIRCUL> ,NUMB]3 #ID-D;,R ,DATE3 ,M>* #AF1 #BJJA ,SUBJECT3 ,9T]N,NAL ,TRANSF] ,PRIC+3 ,ADV.E ,PRIC+ ,>RANGE;TS 7,,APA'S7 ,? CIRCUL> C.ELS & REPLACES ,9=M,N ,CIRCUL> #ID-D1 DAT$ ,DECEMB] #CJ1 #AIID4 ,? ,9=M,N ,CIRCUL> PROVIDES -PREH5SIVE GUID.E ON ,ADV.E ,PRIC+ ,>RANGE;TS 7,,APA'S74 ,ANY TAXPAY] SUBJECT 6TRANSF] PRIC+ RULES 9 SEC;N #BDG (! ,CANADIAN ,9COME ,TAX ,ACT MAY REQUE/ AN ,,APA4 ,! ,9=M,N ,CIRCUL> HAS BE5 REVIS$ 6REFLECT IMPROVE;TS ! ,CANADA ,CU/OMS & ,REV5UE ,AG5CY 7,,CCRA7 IS MAK+ 9 PROGRAM ADM9I/R,N Z A RESULT ( AN EXT5SIVE 3SULT,N PROCESS 9VOLV+ A6ECT$ TAXPAY]S1 TAX EXECUTIVES1 & TAX SPECIALI/S4 #A ,3T5TS A#A ,9TRODUC;N 7#A-F7 ,GLOSS>Y ( ,T]MS & ,A2REVI,NS 7#G7 ,"P ;,I--,PURPOSE & ,SCOPE ( ,,APA'S 7#H-AF7 ,"P ,,II--,PREFIL+ ,MEET+7S7 7#AG-BJ7 ,"P ,,III--,PROCESS+ AN ,,APA ,REQUE/ 7#BA-CJ7 ,A3EPT+ AN ,,APA REQUE/ 7#BA-BB7 ,DECL9+ AN ,,APA REQUE/ 7#BC-BD7 ,)DRAW+ AN ,,APA REQUE/ 7#BE-BF7 ,US] *>GES 7#BG-BH7 ,CASE ASSIGN;T 7#BI-CJ7 ,"P ,,IV--,3T5T ( AN ,,APA ,SUBMIS.N 7#CA-EG7 ,G5]AL 7#CA-DJ7 ,ITEMS = 9CLU.N 9 AN ,,APA SUBMIS.N 7#DA-DB7 ,EXPLAN,N (A PROPOS$ ,,TPM 7#DC-DG7 ,9DEP5D5T EXP]TS 7#DH-EB7 ,CRITICAL ASSUMP;NS 7#EC-ED7 ,T]M ( AN ,,APA 7#EE7 ,DECL>,N /ATE;T 7#EF-EG7 #B ,3T5TS B#A ,"P ;,V--,CASE ,"W & ,RESOLU;N 7#EH-FH7 ,REVIEW1 ANALYSIS1 & EVALU,N 7#EH-FD7 ,NEGOTI,NS & AGREE;TS 7#FE-FG7 ,PO/-SETTLE;T 7#FH7 ,"P ,,VI--,COMPET5T ,AU?OR;Y ,3SID],N 7#FI-GB7 ,"P ,,VII--,LEGAL ,E6ECT 7#GC-GD7 ,"P ,,VIII--,USE1 ,4CLOSURE1 & ,PROTEC;N ( ,9=M,N 7#GE-GG7 ,"P ,,IX--,ADM9I/]+ AN ,,APA 7#GH-AJH7 ,,APA REPORT+ 7#GH-HB7 ,-P5SAT+ ADJU/;TS 7#HC-HH7 ,AUDIT+ AN ,,APA 7#HI-IJ7 ,RESOLV+ 4PUTES 7#IA-IB7 ,REVIS+ AN ,,APA 7#IC-IF7 ,C.ELL+ AN ,,APA 7#IG-II7 ,REVOK+ AN ,,APA 7#AJJ-AJB7 ,RENEW+ AN ,,APA 7#AJC-AJH7 ,"P ;,X--,O!R ,REF];ES 7#AJI-AAJ7 ,"P ,,XI--,FUR!R ,3TACT 7#AAA7 ,APP5DIX ;,I--,PREFIL+ ,MEET+7S7 ,APP5DIX ,,II--,EXAMPLE (A ,,BAPA ,REQUE/ ,LR #C ,3T5TS C#A ,APP5DIX ,,III--,EXAMPLE (A ,,BAPA ,A3EPT.E ,LR ,APP5DIX ,,IV--,,APA ,SUBMIS.N ,*ECKLI/ ,APP5DIX ;,V--,EXAMPLE (A ,,BAPA ,CASE ,PLAN ,APP5DIX ,,VI--,EXAMPLE ( AN ,,APA 7,TANGI# ,PROP]TY7 ,9TRODUC;N #A4 ,! ,CANADA ,CU/OMS & ,REV5UE ,AG5CY 7,,CCRA7 HAS AN ,ADV.E ,PRIC+ ,>RANGE;T 7,,APA7 PROGRAM 6HELP TAXPAY]S DET]M9E APPROPRIATE TRANSF] PRIC+ ME?ODOLOGIES 7,,TPM'S7 = TRANSAC;NS OR >RANGE;TS !Y "PICIPATE 9 ) NON-RESID5T P]SONS ) :OM !Y D N D1L AT >M'S L5G?4 ,! ,-PET5T ,AU?OR;Y ,S]VICES ,DIVI.N (! ,9T]N,NAL ,TAX ,DIRECTORATE 7,,ITD7 AT ,H1DQU>T]S ADM9I/]S ! ,,APA PROGRAM4 #D ,9TRODUC;N D#A #B4 ,9 ,JULY #AIIE1 ! ,ORGANIS,N = ,ECONOMIC ,CO-OP],N & ,DEVELOP;T 7,,OECD7 ISSU$ ! F/ "P ( XS REVIS$ ,TRANSF] ,PRIC+ ,GUIDEL9ES = ,MULTIN,NAL ,5T]PRISES & ,TAX ,ADM9I/R,NS 7! ,,OECD ,GUIDEL9ES74 ,*APT] ,,IV (! ,,OECD ,GUIDEL9ES1 8,ADM9I/RATIVE ,APPROA*ES 6,AVOID+ & ,RESOLV+ ,TRANSF] ,PRIC+ ,4PUTES10 4CUSSES ,,APA'S1 AM;G O!R ?+S4 ,9 ,OCTOB] #AIII1 ! ,,OECD REL1S$1 Z AN APP5DIX1 SUPPLE;T>Y GUIDEL9ES = ,,APA'S1 CALL$ 8,GUIDEL9ES = ,3DUCT+ ,ADV.E ,PRIC+ ,>RANGE;TS "U ! ,MUTUAL ,AGREE;T ,PROC$URE40 #C4 ,9=M,N ,CIRCUL> #HG-B1 5TITL$ ,9T]N,NAL ,TRANSF] ,PRIC+1 SETS \ ,,CCRA'S VIEWS ON TRANSF] PRIC+ & PROVIDES GUID.E ) RESPECT 6! APPLIC,N (! TRANSF] PRIC+ RULES 9 SEC;N #BDG (! ,9COME ,TAX ,ACT 7! ,ACT74 ,! PURPOSE ( ,9=M,N ,CIRCUL> #ID-D IS 6EXPLA9 H[ 6APPLY =& OBTA9 AN ,,APA = ,CANADIAN #E ,9TRODUC;N E#A 9COME TAX PURPOSES & GIVES GUIDEL9ES ON RELAT$ TOPICS4 --------------------------------------#B #D4 ,ANY TAXPAY] MAY APPLY = ,,APA 3SID],N1 REG>D.S (! SIZE (! ORGANIZ,N1 ! TYPE OR SCOPE ( XS OP],NS1 OR ! NATURE (! TRANSAC;NS & PROPOS$ ,,TPM'S4 #E4 ,! SCOPE & -PLEX;Y (A CASE1 & N ! SIZE (A -PANY1 Z WELL Z O!R FACTORS 7S* Z ! EXT5T ( CO-OP],N & QUAL;Y ( 9=M,N7 W DET]M9E ! "T NE$$ 6PROCESS AN ,,APA REQUE/4 ,! ,,APA PROCESS IS FLEXI# 5 6ADAPT 6! FACTS & CIRCUM/.ES ( ANY "PICUL> CASE4 #F4 ,"! IS NO LEGAL REQUIRE;T 65T] 96,,APA'S4 ,! ,,CCRA PROVIDES !M Z AN ADM9I/RATIVE S]VICE4 ,! ,,CCRA 3SID]S ALL REQUE/S = ,,APA'S T >E 9 A3ORD.E ) P>AGRAPH #AA4 ,,APA'S B5EFIT BO? TAXPAY]S &! ,,CCRA4 ,^! B5EFITS 9CLUDE L;G-T]M "T SAV+S1 E6ICI5T RESOLU;N ( RECURR+ -PLEX MATT]S1 GRT] C]TA9TY AB TRANSF] PRIC+ ISSUES1 POT5TIAL #F ,9TRODUC;N A#B APPLIC,N ( F9D+S 6PA/ YE>S1 &! M9IMIZ,N ( GLOBAL RISK4 ,GLOSS>Y ( ,T]MS & ,A2REVI,NS #G4 ,! FOLL[+ LI/ DEF9ES V>I\S T]MS & A2REVI,NS US$ 9 ? ,9=M,N ,CIRCUL>4 .,ACT ,CANADIAN ,9COME ,TAX ,ACT4 .,,APA ,AN ADV.E PRIC+ >RANGE;T 2T ! ,M9I/] ( ,N,NAL ,REV5UE &A TAXPAY]4 ,X COV]S C]TA9 TRANSAC;NS & >RANGE;TS 2T ! TAXPAY] & NON-RESID5T 5TITIES4 ,,APA'S 3FIRM APPROPRIATE TRANSF] PRIC+ ME?ODOLOGIES1 9 ADV.E1 & _! APPLIC,N 6SPECIFIC CROSS-BORD] NON->M'S L5G? TRANSAC;NS OR >RANGE;TS = SPECIFI$ P]IODS ( "T1 "U SPECIFI$ T]MS & 3DI;NS1 = PURPOSES (! ,ACT4 ,:5 APPROPRIATE1 ! ,CANADIAN -PET5T AU?OR;Y MAY 5T] 96A ,,BAPA OR ,,MAPA ) XS =EIGN C.T]"PS "U ! MUTUAL AGREE;T PROC$URE >TICLE (! RELEVANT 9COME TAX TR1TY1 Z #G ,GLOSS>Y B#B DESCRIB$ 2L4 ,APP5DIX ,,VI IS AN EXAMPLE ( AN ,,APA4 .,,APA .REQUE/ ,A LR T A TAXPAY] FILES )! ,,CCRA 6REQUE/ AN ,,APA4 ,? MAY 9CLUDE A REQUE/ =A ,,BAPA OR ,,MAPA "U ! MUTUAL AGREE;T PROC$URE >TICLE 9 ! RELEVANT 9COME TAX TR1TY4 ,? LR 9CLUDES AN AU?ORIZ,N1 Z 4CUSS$ 9 P>AGRAPH #AI4 ,APP5DIX ,,II IS AN EXAMPLE (A ,,BAPA REQUE/ LR4 .,,APA .SUBMIS.N ,ALL 9=M,N1 RECORDS1 DOCU;TS1 & EXPLAN,NS PROVID$ 0A TAXPAY] & AU?ORIZ$ REPRES5TATIVES 6! ,,CCRA DUR+ ! ,,APA PROCESS REG>D+ ! PROPOSALS 9 AN A3EPT$ ,,APA REQUE/4 ,USU,Y1 ! TAXPAY] W S5D AN 9ITIAL ,,APA SUBMIS.N AF ! ,,CCRA HAS A3EPT$ ! ,,APA REQUE/ &! REQUIR$ US] *>GE HAS BE5 PD4 ,APP5DIX ,,IV IS AN ,,APA SUBMIS.N *ECKLI/4 .,>M'S .L5G? .ALLOC,N ,AN ALLOC,N ( PR(IT OR LOSS 9 RESPECT (A TRANSAC;N T WD H O3URR$ 2T ! "PICIPANTS 9 ! #H ,GLOSS>Y C#B TRANSAC;N IF !Y _H BE5 D1L+ AT >M'S L5G? ) EA* O!R4 ..,>M'S L5G? TRANSF] .PRICE ,AN AM.T 9 RESPECT (A TRANSAC;N T WD H BE5 A TRANSF] PRICE 9 RESPECT (! TRANSAC;N IF ! "PICIPANTS 9 ! TRANSAC;N _H BE5 D1L+ AT >M'S L5G? ) EA* O!R4 .,,BAPA ,A BILAT]AL ,,APA 2T ! ,CANADIAN -PET5T AU?OR;Y &! -PET5T AU?OR;Y (A C.TRY ) : ,CANADA HAS AN 9COME TAX TR1TY4 ,X 9CLUDES AN AGREE;T1 "U ! MUTUAL AGREE;T PROC$URE >TICLE 9 ! RELEVANT 9COME TAX TR1TY1 COV]+ C]TA9 TRANSAC;NS OR >RANGE;TS 2T ! TAXPAY] & NON-RESID5T 5TITIES4 .,,CCRA ,CANADA ,CU/OMS & ,REV5UE ,AG5CY4 .,CANADIAN .-PET5T .AU?OR;Y ,! ,M9I/] ( ,N,NAL ,REV5UE OR ! ,M9I/]'S AU?ORIZ$ REPRES5TATIVE4 .,CASE .(FIC] ,A REPRES5TATIVE (! ,CANADIAN ,-PET5T ,AU?OR;Y ,S]VICES #I ,GLOSS>Y D#B ,DIVI.N ( ,,ITD :O COORD9ATES ALL ASPECTS (! ,,APA4 .,CASE .PLAN ,A S*$ULE 6: ! ,,CCRA &! TAXPAY] AGREE T SETS \ MILE/"OS & T5TATIVE -PLE;N DATES = AN ,,APA4 ,APP5DIX ;,V IS AN EXAMPLE (A ,,BAPA CASE PLAN4 --------------------------------------#C .,CRITICAL .ASSUMP;N ,ANY ASSUM$ OBJECTIVE CRIT]ION T WD SIGNIFICANTLY A6ECT ! SUB/ANTIVE T]MS ( AN ,,APA IF ! "ULY+ 3DI;NS *ANG$1 :E!R OR N ! *ANGE IS )9 ! TAXPAY]'S 3TROL4 ,X CD 9CLUDE ANY FACT OR 3DI;N AB ! TAXPAY]1 A ?IRD "PY1 OR AN 9DU/RY1 S* Z A NEW BUSI;S /RATEGY OR MODE ( 3DUCT+ OP],NS1 OR ! CESS,N OR TRANSF] (A BUSI;S SEG;T OR 5T;Y COV]$ 0! ,,APA4 .,DIRECTOR .,G5]AL ,DIRECTOR ,G5]AL (! ,,ITD4 .,,ITD ,9T]N,NAL ,TAX ,DIRECTORATE (! ,,CCRA4 #AJ ,GLOSS>Y A#C .,,MAPA ,A MULTILAT]AL ,,APA 2T ! ,CANADIAN -PET5T AU?OR;Y &! -PET5T AU?ORITIES ( TWO OR M C.TRIES ) : ,CANADA HAS 9COME TAX TR1TIES4 ,X 9CLUDES AN AGREE;T1 "U ! MUTUAL AGREE;T PROC$URE >TICLES 9 ! RELEVANT 9COME TAX TR1TIES1 COV]+ C]TA9 TRANSAC;NS OR >RANGE;TS 2T ! TAXPAY] & NON-RESID5T 5TITIES4 .,NON-RESID5T .5T;Y ,A NON-RESID5T P]SON "PICIPAT+ 9 AN ,,APA ) :OM A TAXPAY] DOES N D1L AT >M'S L5G? =! PURPOSES (! ,ACT4 .,,OECD ,ORGANIS,N = ,ECONOMIC ,CO- OP],N & ,DEVELOP;T4 .,,TPM ,TRANSF] PRIC+ ME?ODOLOGY4 ,X IS A BASIS = E/ABLI%+ AN >M'S L5G? TRANSF] PRICE OR ALLOC,N "U SEC;N #BDG (! ,ACT &1 :5 APPLICA#1 "U V>I\S 9COME TAX TR1TIES 2T ,CANADA & =EIGN GOV]N;TS4 #AA ,GLOSS>Y B#C .,TRANSF] .PRICE ,! PRICE AT : "PIES TRADE S]VICES1 TANGI# PROP]TY1 & 9TANGI# PROP]TY ACR 9T]N,NAL BORD]S4 .,,TSO ,A TAX S]VICES (FICE (! ,,CCRA4 .,UNILAT]AL .,,APA ,AN ,,APA E6ECTIVE = ,CANADIAN 9COME TAX PURPOSES ONLY4 ,"P ;,I--,PURPOSE & ,SCOPE ( ,,APA'S #H4 ,! PURPOSE (! ,,APA PROGRAM IS 6PROVIDE A CO-OP]ATIVE PROCESS = RESOLV+ TRANSF] PRIC+ ISSUES PROSPECTIVELY4 #I4 ,! ,,APA PROCESS IS DESIGN$ 6PRODUCE AN ,,APA SPECIFY+ !3 --TAXPAY] &! NON-RESID5T 5TITIES2 --NATURE & SCOPE ( TRANSAC;NS 6BE COV]$2 --APPROPRIATE ,,TPM'S 6BE EMPLOY$2 --P]IOD = : AN ,,APA IS 6BE E6ECTIVE2 & --O!R T]MS & 3DI;NS4 #AB ,"P ;,I C#C #AJ4 ,! ,,APA PROCESS 9CLUDES ! FOLL[+ /AGES3 --PREFIL+ MEET+7S72 --! ,,APA REQUE/2 --! A3EPT.E LR2 --! ,,APA SUBMIS.N2 --PRELIM9>Y REVIEW (! ,,APA SUBMIS.N & E/ABLI%;T (A CASE PLAN2 --REVIEW1 ANALYSIS1 & EVALU,N2 --NEGOTI,NS2 --AGREE;TS2 --! PO/-SETTLE;T MEET+2 & --,,APA -PLI.E4 #AA4 ,WE W A3EPT ,,APA REQUE/S = CURR5T TRANSAC;NS & SPECIFI$ FUTURE TRANSAC;NS T >E N HYPO!TICAL4 ,AN ,,APA W APPLY ONLY 6! TAXPAY] :O IS "PY 6X & 6! "PICIPANTS1 TRANSAC;NS1 & "T P]IODS SPECIFI$ 9 X4 ,EA* ,,APA IS UNIQUE & BAS$ SOLELY ON ! FACTS & CIRCUM/.ES (! CASE4 #AB4 ,WE MAY AL 3SID] ISSUES SIMIL> OR RELAT$ 6TRANSF] PRIC+1 S* Z ! PROP] #AC ,"P ;,I D#C ATTRIBU;N ( 9COME 2T A P]MAN5T E/ABLI%;T & O!R "PS (! SAME 5T;Y4 #AC4 ,Y MAY ASK1 OR ! RELEVANT ,,TSO MAY DECIDE1 6APPLY ! T]MS & 3DI;NS ( AN ,,APA RETROACTIVELY 6NON-/ATUTE-B>R$ TAX,N YE>S4 ,,ITD W 4CUSS ! ISSUE ( RETROACTIVE APPLIC,N )! TAXPAY]1 ! RESPONSI# ,,TSO &! NON-RESID5T 5TITIES' TAX ADM9I/R,NS1 IF APPROPRIATE1 Z SOON Z POSSI# DUR+ ! PROCESS4 ,? %D ONLY O3UR :5 ! FACTS & CIRCUM/.ES (! OP5 PRIOR YE>S 7 SIMIL> 6^? ON : ! ,,APA 0 3CLUD$4 ,A REQUE/ 6RETROACTIVELY APPLY ! T]MS & 3DI;NS ( AN ,,APA IS SEP>ATE & 4T9CT F AN ,,APA REQUE/4 #AD4 ,Y %D 5SURE T ! TAX,N YE>S RELAT+ 6! REQUE/ = RETROACTIVE APPLIC,N D N 2COME /ATUTE-B>R$ 9 ,CANADA & 9 ! RELEVANT =EIGN JURISDIC;N4 ,Y %D PROTECT YR /ATUS 9 ,CANADA 0FIL+ WAIV]S1 "?\T ! PROCESS Z NEC1 9 ! =M \TL9$ 9 SUBP>AGRAPH #AEB7#D77A77;II7 (! ,ACT1 & 0HAV+ ! NON-RESID5T #AD ,"P ;,I E#C 5TITIES TAKE ANY SIMIL> AC;N NEC ) _! TAX ADM9I/R,NS4 --------------------------------------#D #AE4 ,9 ! C\RSE (A TRANSF] PRIC+ AUDIT1 Y MAY ASK ! ,DIRECTOR ,G5]AL & ,ASSI/ANT ,DIRECTOR ( ,-PLI.E ,PROGRAMS (! RESPONSI# ,,TSO 63SID] AN ,,APA = FUTURE YE>S &1 POSSIBLY1 6APPLY ! ,,APA F9D+S RETROACTIVELY 6! YE>S "U AUDIT1 "U P>AGRAPH #AC4 ,S* E>LY 3SID],N ( AN ,,APA1 OR 8ON-"T REF]RAL10 WD ALL[ ,,ITD & ,,TSO FIELD /AFF 69=M Y ( V>I\S *ANNELS = RESOLV+ PRO#MS & 6DECIDE ON ! APPROPRIATE APPROA* =! CASE4 ,M]ELY FIL+ AN ,,APA REQUE/ OR SUBMIS.N W N PREV5T OR DEF] AN AUDIT (! YE>S PRIOR 6! PROPOS$ ,,APA YE>S4 #AF4 ,! ,,APA PROGRAM &! AUDIT PROGRAMS (! ,,CCRA >E SEP>ATE & 4T9CT4 ,FIL+ AN ,,APA REQUE/ OR SUBMIS.N NEI AUTOMATIC,Y NOR 9DEP5D5TLY 9ITIATES AN AUDIT4 ,,CCRA /AFF RESPONSI# = EA* ( ^! PROGRAMS W 5D1V\R 6CO-ORD9ATE #AE ,"P ;,I A#D _! PROGRAM EF=TS & RESPONSIBILITIES 6A*IEVE MAXIMUM E6ICI5CY & B5EFITS = BO? TAXPAY]S &! ,,CCRA--= EXAMPLE1 !Y W "W TGR :5 A TAXPAY] SEEK+ AN ,,APA HAS AN AUDIT PROTOCOL 9 PLACE OR "U 3SID],N4 ,AN AUDIT PROTOCOL 2T ! ,,CCRA &A TAXPAY] E/ABLI%ES A CLE> FRAME"W =! AUDIT & COV]S DOME/IC & 9T]N,NAL TAX ISSUES4 ,X IS N A SUB/ITUTE =! ,,APA PROGRAM1 : IS ! ONLY PROGRAM T 5SURES A TAXPAY]'S ,,TPM & XS APPLIC,N >E A3EPTA# "U ! ,ACT =A SPECIFI$ NUMB] ( FUTURE YE>S4 ,:5 Y -PLY )! T]MS & 3DI;NS ( AN ,,APA1 WE W 3SID] T ! RESULTS ( APPLY+ ! AGRE$ ,,TPM'S H SATISFI$ SEC;N #BDG (! ,ACT =! TRANSAC;NS & P]IODS SPECIFI$ 9 ! ,,APA4 ,"P ,,II--,PREFIL+ ,MEET+7S7 #AG4 ,! PREFIL+ MEET+7S7 %D 2 HELD )9 #AHJ "DS AF ! 5D (! F/ TAX,N YE> T IS 6BE COV]$ 0! ,,APA4 ,IF !Y >E N #AF ,"P ,,II B#D -PLET$ 0T DATE1 ! ,,APA W USU,Y N COV] TRANSAC;NS ( T F/ TAX,N YE>4 #AH4 ,PREFIL+ MEET+7S7 >E ATT5D$ 0Y1 YR REPRES5TATIVES1 & ,,CCRA (FICIALS 6EXPLORE ! SUITABIL;Y ( AN ,,APA1 & 69=M,Y 4CUSS ! ,,APA PROCESS &! MATT]S SET \ 9 ? 9=M,N CIRCUL>4 ,:5 ASK$1 WE W 3DUCT 4CUS.NS ON AN ANONYM\S BASIS4 ,? PROCESS MAY L1D Y 6FILE A =MAL ,,APA REQUE/4 ,APP5DIX ;,I \TL9ES ! PURPOSES (A PREFIL+ MEET+1 : 9CLUDE GIV+ ! ,,CCRA AN OPPORTUN;Y 6-MIT 6A3EPT+ A =?COM+ ,,APA REQUE/4 #AI4 ,Y M/ PROVIDE AN ,,APA REQUE/ 9=M,N PACKAGE AT L1/ TWO WEEKS 2F ! PREFIL+ MEET+4 ,A WRITT5 AU?ORIZ,N M/ 2 9CLUD$ = EA* ( YR REPRES5TATIVES "?\T ! ,,APA PROCESS4 ,? W ALL[ U 6REL1SE 3FID5TIAL TAXPAY] 9=M,N RELAT$ 6! ,,APA PROCESS 6YR DESIGNAT$ REPRES5TATIVE7S71 & EXAM9E & 4CUSS T 9=M,N ) !M4 ,? PREFIL+ 9=M,N PACKAGE USU,Y A4RESSES ! PO9TS NOT$ 9 ,APP5DIX ;,I4 #AG ,"P ,,II C#D #BJ4 ,PREFIL+ MEET+7S7 AL GIVE U AN OPPORTUN;Y 6TELL Y AB ! TYPES ( 9=M,N LIKELY 6BE NE$$ =! ,,APA SUBMIS.N4 ,"P ,,III--,PROCESS+ AN ,,APA ,REQUE/ ,A3EPT+ AN ,,APA REQUE/ #BA4 ,WE W 3SID] REQUE/S = ,,BAPA'S1 ,,MAPA'S1 & UNILAT]AL ,,APA'S4 ,WE W 3FIRM \R -MIT;T 6A3EPT A REQUE/ =A ,,BAPA1 ,,MAPA1 OR UNILAT]AL ,,APA1 Z 4CUSS$ 9 P>AGRAPH #AH1 0S5D+ Y AN A3EPT.E LR USU,Y )9 #DE "DS AF RCVG YR ,,APA REQUE/4 ,! A3EPT.E LR W SET \ ! US] *>GE 6BE PD1 Z \TL9$ 9 P>AGRAPH #BG1 & O!R T]MS & 3DI;NS "U : WE W PURSUE YR ,,APA REQUE/4 ,Y NE$ 6ID5TIFY ALL AU?ORIZ$ REPRES5TATIVES 9 YR ,,APA REQUE/4 ,! ,,CCRA MAY TRANSMIT ALL CORRESPOND;E & O!R 9=M,N ELECTRONIC,Y1 IF Y 9CLUDE1 9 YR ,,APA REQUE/1 AU?ORIZ,N = ELECTRONIC #AH ,"P ,,III D#D TRANSMIS.N ( 9=M,N4 ,APP5DICES ,,II & ,,III >E EXAMPLES (A ,,BAPA REQUE/ & A3EPT.E LR1 RESPECTIVELY4 #BB4 ,WE PREF] 65T] 96,,BAPA'S OR ,,MAPA'S4 ,IF Y REQUE/ A UNILAT]AL ,,APA1 Y M/ /ATE :Y Y >E N REQUE/+ A ,,BAPA OR ,,MAPA1 IF ! PROPOS$ TRANSAC;NS 9VOLVE C.TRIES ) : ,CANADA HAS 9COME TAX TR1TIES4 ,! ,,APA PROCESS DOES N LIMIT ! ,,CCRA F NOTIFY+ A TR1TY "PN] 9 A3ORD.E )! RELEVANT TR1TY T WE H A3EPT$ A UNILAT]AL ,,APA REQUE/4 ,IF ! -PET5T AU?OR;Y LAT] NE$S 6RESOLVE POT5TIAL D\# TAX,N >IS+ F APPLY+ A UNILAT]AL ,,APA1 ! PROVI.NS ( ,"P ,,VI 8,-PET5T ,AU?OR;Y ,3SID],N0 W APPLY4 ,DECL9+ AN ,,APA REQUE/ #BC4 ,9 "S CIRCUM/.ES1 X MAY N 2 APPROPRIATE = U 6A3EPT OR PURSUE AN ,,APA REQUE/4 ,WE MAY EX]CISE \R 4CRE;N & DECL9E 63SID] S* A #AI ,"P ,,III E#D REQUE/4 ,AF A3EPT+ A REQUE/1 WE WD DECL9E 6PURSUE OR 3CLUDE AN ,,APA ONLY 9 EXTRAORD9>Y CIRCUM/.ES4 #BD4 ,IF WE PROPOSE 6DECL9E AN ,,APA REQUE/1 OR WE PROPOSE N 6PURSUE AN ,,APA1 WE W TELL Y :Y & GIVE Y ! OPPORTUN;Y 6MAKE FUR!R REPRES5T,NS4 ,= EXAMPLE1 WE MAY DECL9E AN ,,APA REQUE/ :5 ! C5TRAL ISSUE 9VOLVES A MATT] T IS 2F ! C\RTS4 ,)DRAW+ AN ,,APA REQUE/ #BE4 ,Y MAY )DRAW YR ,,APA REQUE/ AT ANY "T4 #BF4 ,IF Y )DRAW AN ,,APA REQUE/1 NEI Y NOR ! ,,CCRA W H ANY OBLIG,NS 6EA* O!R4 ,ANY PREVI\S "UTAK+S & "U/&+S RELAT+ 6YR ,,APA REQUE/ W 2 ( NO FUR!R =CE & E6ECT4 ,P>AGRAPH #CD & ,"P ,,VIII 8,USE1 ,4CLOSURE1 & ,PROTEC;N ( ,9=M,N0 W APPLY 6ANY 9=M,N Y H SUBMITT$ 6U4 #BJ ,US] *>GES #E #BG4 ,WE W LEVY A NON-REFUNDA# US] *>GE = EA* A3EPT$ ,,APA REQUE/ OR RENEWAL 6COV] ANTICIPAT$ 8\-(-POCKET0 CO/S1 S* Z TRAVEL & A3OMMOD,N EXP5SES4 ,! NE$ = TRAVEL W 2 C>E;LLY EVALUAT$4 ,CURR5TLY "! IS NO *>GE = /AFF "T4 #BH4 ,US] *>GES = ,,APA'S W BE3 --\TL9$ 9 AN ,,APA A3EPT.E LR 2T Y &! ,,CCRA2 & --PAYA# ^U YR REPLY 6! ,,CCRA'S ,,APA A3EPT.E LR4 ,CASE ASSIGN;T #BI4 ,AF WE H A3EPT$ YR ,,APA REQUE/1 Z NOT$ 9 P>AGRAPHS #BA & #BB1 & Y H SIGN$ & RETURN$ ! ,,APA A3EPT.E LR & PD ! REQUIR$ US] *>GE1 A MULTI- 4CIPL9>Y T1M W 2 ASSIGN$ 6YR CASE4 ,A T1M L$ 0A CASE (FIC] USU,Y -PRISES AN A3.TANT/AUDITOR1 AN ECONOMI/1 ,,TSO AUDIT P]SONNEL1 O!R ,,CCRA SPECIALI/S1 & LEGAL C\NSEL4 ,! CASE (FIC] W #BA ,"P ,,III A#E 3TACT Y USU,Y )9 #CJ "DS AF RCVG ! SIGN$ A3EPT.E LR 64CUSS ANY 3C]NS Y MAY H AB PREP>+ YR ,,APA SUBMIS.N4 ,! CASE (FIC] W CO-ORD9ATE FUR!R "W & 9=M,N REQUIRE;TS REG>D+ YR ,,APA REQUE/ ) Y1 ! NON-RESID5T 5TITIES1 ! T1M1 &1 9 ! CASE (A ,,BAPA OR ,,MAPA1 )! RELEVANT -PET5T AU?ORITIES4 #CJ4 ,AL? ! CASE (FIC] IS RESPONSI# =! ,,APA1 ALL T1M MEMB]S G5],Y "PICIPATE 9 ! /AGES (! ,,APA PROCESS NOT$ 9 P>AGRAPH #AJ4 ,!Y HELP DEVELOP & RESOLVE ! CASE BAS$ ON _! BACKGR.D1 K1 & EXP]I;E4 ,= EXAMPLE1 9 MO/ 9/.ES1 ! ,,TSO REPRES5TATIVE HAS EXT5SIVE K (! TAXPAY]'S BUSI;S & OP],NS & SIGNIFICANT EXPOSURE 6! RELAT$ 9DU/RY4 ,H["E1 ! ,,TSO REPRES5TATIVE USU,Y DOES N "PICIPATE 9 ,,BAPA OR ,,MAPA NEGOTI,NS1 Z ^? TAKE PLACE 2T -PET5T AU?ORITIES4 #BB ,"P ,,IV--,3T5T ( AN ,,APA B#E ,SUBMIS.N ,G5]AL #CA4 ,Y %D MAKE SURE WE H ALL ! 9=M,N WE NE$ 6DECIDE ON ! APPROPRIATE;S (! PROPOSALS 9 YR ,,APA SUBMIS.N4 ,ALL ,,APA SUBMIS.NS D N REQUIRE ! SAME DEGREE ( 9=M,N1 OR ECONOMIC OR LEGAL ANALYSIS4 #CB4 ,ONCE WE H A3EPT$ YR ,,APA REQUE/ &! T1M HAS C>RI$ \ A PRELIM9>Y REVIEW ( YR ,,APA SUBMIS.N1 ! CASE (FIC] W 4CUSS A CASE PLAN ) Y1 YR REPRES5TATIVES1 &1 9 ! CASE (A ,,BAPA OR ,,MAPA1 ! "PICIPAT+ =EIGN TAX ADM9I/R,N7S74 ,6HELP Y MONITOR YR ,,APA REQUE/1 ! CASE (FIC] W 3TACT Y OR YR REPRES5TATIVES1 Z MUTU,Y AGRE$ Z "P (! CASE PLAN1 64CUSS ! /ATUS ( YR ,,APA REQUE/1 & 6REVIEW & UPDATE ! CASE PLAN1 IF NEC4 ,APP5DIX ;,V SETS \ ! FRAME"W (A TYPICAL CASE PLAN4 #BC ,"P ,,IV C#E #CC4 ,Y NE$ 6/ATE :E!R ANY (! NON- RESID5T 5TITIES RESIDES 9 OR 3DUCTS ACTIVITIES 9 A =EIGN C.TRY T HAS A TAX TR1TY ) ,CANADA1 & :E!R Y WANT ! ,CANADIAN -PET5T AU?OR;Y 6SEEK A ,,BAPA OR ,,MAPA )! -PET5T AU?ORITIES (! P]T95T =EIGN C.TRIES4 #CD4 ,WE W RETA9 ALL 9=M,N & MAT]IAL PROVID$ "?\T ! ,,APA PROCESS1 :E!R AN ,,APA IS 3CLUD$ OR Y )DRAW YR ,,APA REQUE/4 ,"!=E1 WE SU7E/ Y D N SUBMIT ORIG9AL DOCU;TS4 ,REF] 6,"P ,,VIII 8,USE1 ,4CLOSURE1 & ,PROTEC;N ( ,9=M,N40 #CE4 ,Y %D PROVIDE ?REE COPIES ( ALL DOCU;TS RELAT+ 6! ,,APA SUBMIS.N 6! ,DIRECTOR ,G5]AL AT ! A4RESS NOT$ 9 P>AGRAPH #AAA1 9CLUD+ DOCU;TS Y S5D LAT] 9 RESPONSE 6\R REQUE/S OR 6REQUE/S (A "PICIPAT+ =EIGN TAX ADM9I/R,N4 ,Y %D AL PROVIDE YR ,,APA SUBMIS.N 9 A3EPTA# ELECTRONIC =MAT1 = EXAMPLE ON DISKETTE4 #BD ,"P ,,IV D#E #CF4 ,ALL DATA Y SUBMIT %D 2 PROP]LY LABELL$1 9DEX$1 & REF];ED 9 ! SUBMIS.N4 ,IF "! >E TOO _M RECORDS OR DOCU;TS 69CLUDE )! SUBMIS.N1 Y W H TO3 --C]TIFY T ! ITEMS EXI/ :5 Y T5D] YR SUBMIS.N2 --/ATE ": ! ITEMS >E LOCAT$2 --PROVIDE A 3TACT F :OM ! ,,CCRA C GET ! ITEMS2 & --3FIRM T ! ITEMS W 2 PROMPTLY MADE AVAILA# ON REQUE/4 #CG4 ,ANY 9=M,N WE REQUE/ %D 2 MADE AVAILA# 6U )9 A R1SONA# P]IOD ( "T1 Z MUTU,Y AGRE$1 F ! DATE (! REQUE/4 ,O!RWISE1 WE MAY DEF] \R PURSUIT ( YR ,,APA1 ASK Y 6)DRAW F ! PROCESS1 OR T]M9ATE ! PROCESS4 #CH4 ,WE W MUTU,Y AGREE ON R1SONA# CUT- (F DATES = RCVG F9AL 9=M,N4 ,9 C]TA9 CIRCUM/.ES A4I;NAL 9=M,N MAY 2 REQUIR$ = CL>IFIC,N PURPOSES4 ,6SPE$ UP ! NEGOTI,N /AGE (! PROCESS1 Y %D MAKE SURE T ! "PICIPAT+ -PET5T AU?ORITIES H #BE ,"P ,,IV E#E ! SAME 9=M,N AT ! SAME "T "?\T ! PROCESS4 #CI4 ,Y M/ SUBMIT ALL DOCU;TS 9 ,5GLI% OR ,FR5*4 #DJ4 ,! ABV REQUIRE;TS APPLY 6ALL -MUNIC,NS "?\T ! ,,APA PROCESS4 --------------------------------------#F ,ITEMS = 9CLU.N 9 AN ,,APA SUBMIS.N #DA4 ,! ,,APA SUBMIS.N M/ 9CLUDE DETAIL$ 9=M,N AB Y & AB ! NON-RESID5T 5TITIES 9VOLV$ 9 ! PROPOS$ ,,APA4 ,! "PICUL>S (! CASE W DET]M9E ! 9=M,N Y NE$ 6SUBMIT4 ,SEE ,APP5DIX ,,IV =A *ECKLI/ T W HELP Y PREP>E A SUBMIS.N4 #DB4 ,Y H 6PROVIDE ALL 9=M,N NE$$ 6E/ABLI% ! APPROPRIATE;S (A PROPOS$ ,,TPM4 ,EXPLAN,N (A PROPOS$ ,,TPM #DC4 ,Y %D 4CUSS YR PROPOS$ ,,TPM & PROVIDE A DETAIL$ ANALYSIS & #BF ,"P ,,IV A#F EXPLAN,N ( X 9 A3ORD.E )! CURR5T V].N ( ,9=M,N ,CIRCUL> #HG-B &! ,,OECD ,GUIDEL9ES4 ,FUR!RMORE1 Y %D EXPLA9 :Y YR PROPOS$ ,,TPM IS APPROPRIATE 9 YR SITU,N4 ,ALL "PICIPANTS 9 ! ,,APA PROCESS W REVIEW & 4CUSS YR PROPOS$ ,,TPM4 ,Z A RESULT1 ! ,,TPM Y ORIG9,Y PROPOS$1 A REVIS$ V].N ( X1 OR AN ALT]NATIVE ,,TPM1 MAY 2 9CORPORAT$ 96! F9AL ,,APA4 #DD4 ,9 ! CASE (A ,,MAPA REQUE/1 FACTS1 CIRCUM/.ES1 & M>KETS MAY DI6] 9 EA* (! "PICIPAT+ C.TRIES4 ,"!=E1 ! SAME ,,TPM1 &! SAME ,,APA T]MS & 3DI;NS1 MAY N 2 SUITA# 9 ALL RESPECTS = ALL "PICIPAT+ C.TRIES4 ,FUR!RMORE1 Z NOT$ 9 P>AGRAPH #AA1 AN ,,APA W APPLY ONLY 6^? TRANSAC;NS1 &= ^? "PICIPANTS & "T P]IODS1 SPECIFI$ 9 ! ,,APA4 #DE4 ,Y W NE$ 6%[ ! E6ECT (A PROPOS$ ,,TPM ON ! COV]$ TRANSAC;NS 0APPLY+ X 3SI/5TLY 6! PREVI\S ?REE YE>S1 OR ! MO/ REC5T BUSI;S CYCLE IF APPROPRIATE1 & 6! "T P]IOD Y WANT ! ,,APA #BG ,"P ,,IV B#F 6COV]1 6! EXT5T PRACTICA#4 ,WE REQUIRE ? DATA =! PURPOSE ( TE/+ ? ,,TPM4 ,:5 APPLIC,N (! PROPOS$ ,,TPM 6YR F9ANCIAL & TAX DATA1 & 6! DATA (! NON-RESID5T 5TITIES1 PRODUCES AM.TS OR RESULTS T DEVIATE F ^? REPORT$ "U ! TRANSF] PRIC+ ME?ODS Y &! NON-RESID5T 5TITIES US$ DUR+ T P]IOD1 Y M/ EXPLA9 :Y ! PROPOS$ ,,TPM BETT] REFLECTS >M'S L5G? AM.TS OR RESULTS4 #DF4 ,IF Y 3SID] ! PREVI\S ?REE-YE> P]IOD 9APPROPRIATE = ANY R1SON1 *OOSE ANO!R "T P]IOD1 EXPLA9+ :Y Y SELECT$ X4 #DG4 ,:5 "! >E NO RELIA# HI/ORICAL DATA 6%[ ! E6ECT (A PROPOS$ ,,TPM ON ! PRIOR OR FUTURE YE>S--= EXAMPLE1 :5 ! PROPOS$ ,,TPM APPLIES 6NEW 5TITIES1 PRODUCTS1 PROCESSES1 BUSI;S SEG;TS1 OR ACTIVITIES--WE W "W ) Y DUR+ & AF ! PREFIL+ MEET+7S7 6DET]M9E :AT ALT]NATIVE DATA W LIKELY 2 NEC4 #BH ,9DEP5D5T EXP]TS C#F #DH4 ,AN 9DEP5D5T EXP]T IS ANY P]SON ) SPECIALIZ$ SKILLS1 K1 $UC,N1 OR EXP]I;E 9 A FIELD ( /UDY1 9DU/RY1 OR GEOGRAPHIC >EA RELEVANT 6AN ,,APA4 #DI4 ,9 EXCEP;NAL OR -PLEX CASES1 Y MAY SU7E/ 9 YR ,,APA REQUE/ T AN EXP]T IS NE$$ OR WE MAY DET]M9E T AN 9DEP5D5T EXP]T IS REQUIR$ 6HELP EVALUATE YR ,,APA SUBMIS.N4 ,IF ! OP9ION ( AN 9DEP5D5T EXP]T IS NEC1 Y W H 6PROVIDE1 USU,Y AT YR [N EXP5SE1 AN 9DEP5D5T EXP]T 6REVIEW ! PROPOS$ ,,TPM'S OR O!R ISSUES4 #EJ4 ,Y1 ! ,,CCRA1 &! "PICIPAT+ =EIGN TAX ADM9I/R,N7S71 SELECT ! 9DEP5D5T EXP]T & W 4CUSS ! EXP]T'S M&ATE4 ,! 9DEP5D5T EXP]T W ANALYZE YR ,,APA SUBMIS.N & PROVIDE A WRITT5 OP9ION &! BASIS =! OP9ION & 3CLU.NS R1*$4 #EA4 ,IF AN 9DEP5D5T EXP]T IS NEC1 WE W ASK Y 6GIVE U WRITT5 AU?ORIZ,N 6EXAM9E & 4CUSS YR ,,APA REQUE/ & SUBMIS.N1 & O!R RELEVANT 9=M,N1 )! EXP]T4 #BI ,"P ,,IV D#F #EB4 ,! 9DEP5D5T EXP]T'S OP9ION W N 2 B9D+ ON ANY (! RELEVANT "PICIPANTS 9 ! ,,APA PROCESS4 ,! "PICIPAT+ TAX ADM9I/R,NS W H FULL A3ESS 6! EXP]T'S REPORT & SUPPORT+ DOCU;T,N4 ,CRITICAL ASSUMP;NS #EC4 ,Y M/ PRES5T A SET ( CRITICAL ASSUMP;NS "U : A PROPOS$ ,,TPM WD OP]ATE4 ,Y %D E/ABLI% & DESCRIBE !M 9 DETAIL 9 YR ,,APA SUBMIS.N4 #ED4 ,AN ,,APA MAY 2 REVIS$ OR C.ELL$ IF "! IS A FAILURE 6MEET A CRITICAL ASSUMP;N DUR+ ! T]M ( AN ,,APA4 ,IF S* A FAILURE O3URS1 Y M/ NOTIFY U 9 WRIT+ PROMPTLY AF ! FAILURE4 ,9 ? NOTIFIC,N1 Y %D DESCRIBE & EXPLA9 ANY FAILURE 6MEET A CRITICAL ASSUMP;N & GIVE ! R1SONS =! FAILURE4 ,! "PIES W 4CUSS H[ ! ,,APA MAY 2 REVIS$ 9 LIAGRAPHS #IC 6#II4 ,T]M ( AN ,,APA #EE4 ,Y %D PROPOSE AN 9ITIAL T]M = AN ,,APA1 GIV+ APPROPRIATE 3SID],N 6! 9DU/RY & TRANSAC;NS 9VOLV$4 ,! T]M ( AN ,,APA IS USU,Y ?REE 6FIVE YE>S1 B T MAY V>Y DEP5D+ ON ! FACTS1 CIRCUM/.ES1 & RESOLU;N (! "PICUL> CASE4 ,REF] 6P>AGRAPH #AG =! F/ TAX,N YE> 6BE COV]$ "U AN ,,APA4 --------------------------------------#G ,DECL>,N /ATE;T #EF4 ,YR 9ITIAL ,,APA SUBMIS.N M/ 9CLUDE A /ATE;T 9 ! FOLL[+ =M3 ,I DCL T ,I H EXAM9$ ? 9ITIAL ,,APA SUBMIS.N1 9CLUD+ A3OMPANY+ DOCU;TS1 &1 6! BE/ ( MY K1 ALL 9=M,N PRES5T$ #CA ,"P ,,IV A#G 9 ? ,,APA SUBMIS.N IS -PLETE & A3URATE 9 ALL MAT]IAL RESPECTS4 #EG4 ,"O ( YR AU?ORIZ$ (FIC]S M/ SIGN ! ABV /ATE;T4 ,"P ;,V--,CASE ,"W & ,RESOLU;N ,REVIEW1 ANALYSIS1 & EVALU,N #EH4 ,USU,Y WE D1L ) ,,APA'S 9 ! ORD] T WE RCV ! ,,APA SUBMIS.N4 #EI4 ,\R T1M W REVIEW YR ,,APA SUBMIS.N 9 DETAIL1 AC 6! CASE PLAN4 ,:ILE WE TRY 63CLUDE CASES ON A "TLY BASIS1 "! >E (T5 FACTORS \TSIDE \R 3TROL T MAY CAUSE DELAYS4 ,WE W ADVISE Y IF WE EXPECT ANY UNUSUAL DELAY4 #FJ4 ,! T1M MAY 3DUCT SITE VISITS 6GA9 A BETT] "U/&+ ( YR BUSI;S &! RELAT$ 9DU/RY1 6CL>IFY ISSUES & MATT]S 9 YR ,,APA SUBMIS.N ) APPROPRIATE P]SONNEL1 & 6GA!R M 9=M,N4 #FA4 ,A KEY /EP 9 ! CASE PLAN IS ! 9T]IM JO9T MEET+1 NOT$ 9 ,APP5DIX ;,V1 #CB ,"P ;,V B#G 9VOLV+1 IF POSSI#1 ALL "PICIPANTS 9 ! ,,APA PROCESS4 ,X GIVES ALL 9VOLV$ ! OPPORTUN;Y 6AGREE ON ! "U/&+ (! FACTS & CIRCUM/.ES "ULY+ ! ,,APA REQUE/4 ,BAS$ ON ? REVIEW1 & TAK+ 96A3.T ! O!R 9=M,N WE MAY H GA!R$ F SITE VISITS OR O!R S\RCES1 WE MAY ASK Y &! NON- RESID5T 5TITIES = M 9=M,N & EXPLAN,NS4 #FB4 ,WE MAY AL ASK Y OR ! NON-RESID5T 5TITIES 6D A4I;NAL A3.T+ OR ECONOMIC ANALYSES4 #FC4 ,WE W ANALYZE & EVALUATE ! 9=M,N WE H GA!R$ & G5]AT$1 US+ X Z A BASIS = \R POSI;N4 #FD4 ,AT ! 5D (! REVIEW1 ANALYSIS1 & EVALU,N /AGE (! ,,APA PROCESS1 WE W 4CUSS \R G5]AL POSI;N ) Y4 ,WE W =MALIZE \R POSI;N1 G5],Y )9 #AB MON?S ( RCVG AN ,,APA SUBMIS.N AC 6,"P ,,IV 8,3T5T ( AN ,,APA ,SUBMIS.N0 &! CASE PLAN DESCRIB$ 9 P>AGRAPH #CB4 ,? T>GET IS DEP5D5T ^U ! CO-OP],N ( ALL "PICIPANTS 9VOLV$ 9 ! ,,APA PROCESS1 _! WILL+;S 6"W TGR 9 A3ORD.E )! #CC ,"P ;,V C#G CASE PLAN1 ! -PLEX;Y (! CASE1 &! QUAL;Y (! 9=M,N PROVID$ DUR+ ! ,,APA PROCESS4 ,:5 POSSI#1 WE W EX*ANGE POSI;N PAP]S )! RELEVANT "PICIPAT+ =EIGN TAX ADM9I/R,NS 2F 2G9N+ NEGOTI,NS4 ,NEGOTI,NS & AGREE;TS #FE4 ,NEI Y NOR ! NON-RESID5T 5TITIES W 2 DIRECTLY 9VOLV$ 9 -PET5T AU?OR;Y NEGOTI,NS4 ,H["E1 WE MAY ASK Y OR ! NON-RESID5T 5TITIES 6BE AVAILA# 6RESPOND 6ANY "QS ! -PET5T AU?ORITIES MAY H DUR+ NEGOTI,N SES.NS4 #FF4 ,9 ! CASE (A ,,BAPA REQUE/1 ONCE -PET5T AU?OR;Y NEGOTI,NS H BE5 SU3ESS;LLY 3CLUD$1 &! T]MS & 3DI;NS H BE5 3FIRM$ ) Y &! NON-RESID5T 5TITIES1 WE W TRY 63CLUDE ! ,,BAPA )! O!R -PET5T AU?OR;Y AC 6! CASE PLAN1 USU,Y )9 #CJ "DS4 ,WE W !N 5T] 96AN >RANGE;T ) Y1 : W 3/ITUTE ! ,,APA1 USU,Y )9 #FJ "DS (! ,,BAPA4 ,G5],Y X W TAKE #CD ,"P ;,V D#G L;G] 63CLUDE ! RELEVANT -PET5T AU?OR;Y AGREE;TS =A ,,MAPA4 #FG4 ,9 ! CASE (A UNILAT]AL ,,APA REQUE/1 ONCE ! T]MS & 3DI;NS H BE5 3FIRM$ ) Y1 WE W TRY 63CLUDE ! UNILAT]AL ,,APA ) Y AC 6! CASE PLAN1 USU,Y )9 #FJ "DS4 ,PO/-SETTLE;T #FH4 ,WE MAY >RANGE A PO/-SETTLE;T MEET+ ) Y 64CUSS T]MS ( SETTLE;T1 RENEWAL 3SID],NS1 ! "TLI;S (! PROCESS1 & ANY PRO#MS 5C.T]$ DUR+ ! PROCESS4 ,? /AGE IS 9T5D$ 6GIVE BO? "PIES ! OPPORTUN;Y 6PROVIDE & RCV FE$BACK ON _! EXP]I;ES & 3C]NS1 & 6MAKE SURE T ! PROCESS IS 3T9U\SLY UPDAT$ & IMPROV$4 ,"P ,,VI--,COMPET5T ,AU?OR;Y ,3SID],N #FI4 ,! PURPOSE ( PURSU+ A ,,BAPA OR ,,MAPA IS 6AVOID D\# TAX,N 2T Y #CE ,"P ,,VI E#G &A NON-RESID5T 5T;Y1 : MAY HAPP5 :5 ONLY A UNILAT]AL ,,APA IS 9 PLACE4 ,! ,,APA PROCESS A*IEVES MAXIMUM B5EFITS = Y :5 ! -PET5T AU?ORITIES ( TWO OR M C.TRIES R1* A ,,BAPA OR ,,MAPA4 ,IF ! -PET5T AU?ORITIES _C R1* A ,,BAPA OR ,,MAPA1 WE MAY1 N"E!.S1 PROVIDE A UNILAT]AL ,,APA4 #GJ4 ,:5 ! ,CANADIAN -PET5T AU?OR;Y AGREES 6PURSUE A ,,BAPA OR ,,MAPA )! -PET5T AU?OR;Y ( "O OR M TR1TY "PN]S1 "! W 2 A MUTUAL EX*ANGE ( 9=M,N ) ^? TR1TY "PN]S 3C]N+ ALL ASPECTS (! ,,APA PROCESS1 9CLUD+ ANY SUBSEQU5T REVI.NS1 C.ELL,NS1 REVOC,NS1 OR REQUE/S = ,,APA RENEWAL1 9 A3ORD.E )! RELEVANT TAX TR1TIES4 #GA4 ,Z 4CUSS$ 9 P>AGRAPHS #DC & #DD1 ! F9AL ,,TPM AGRE$ ON 0! -PET5T AU?ORITIES 9 A ,,BAPA OR ,,MAPA MAY DI6] F ! ,,TPM Y PROPOS$ 9 YR ,,APA SUBMIS.N4 ,Y MAY REJECT ? AGREE;T & )DRAW YR ,,APA REQUE/4 ,H["E1 IF Y D S1 REMEMB] T %D D\# TAX,N O3UR #CF ,"P ,,VI F#G ON ! TRANSAC;NS Y WANT$ --------------------------------------#H COV]$ "U ! ,,APA1 ! -PET5T AU?ORITIES' POSI;N ON ! ISSUES PREVI\SLY 3SID]$ "U ! ,,APA REQUE/ MAY REMA9 ! SAME4 #GB4 ,IF = ANY R1SON A ,,BAPA OR ,,MAPA HAS N BE5 3CLUD$1 & Y &! ,,CCRA H 3CLUD$ A UNILAT]AL ,,APA1 Y RETA9 YR "RS 6PURSUE ! MUTUAL AGREE;T PROC$URE AVAILA# "U ! RELEVANT TAX TR1TY4 ,H["E1 IF D\# TAX,N O3URS ON ! TRANSAC;NS COV]$ 0YR UNILAT]AL ,,APA1 ! ,CANADIAN -PET5T AU?OR;Y MAY1 "U ! MUTUAL AGREE;T PROC$URE >TICLE (! RELEVANT TAX TR1TY1 DEVIATE F ! T]MS & 3DI;NS 9 YR UNILAT]AL ,,APA 6RESOLVE ! MATT] )! RELEVANT TR1TY "PN]4 ,IF Y &! NON-RESID5T 5TITIES A3EPT ! SETTLE;T NEGOTIAT$ 0! ,CANADIAN -PET5T AU?OR;Y &! RELEVANT =EIGN -PET5T AU?OR;Y REG>D+ ! "PIES & TRANSAC;NS SPECIFIC,Y COV]$ 0YR UNILAT]AL ,,APA1 X W PREVAIL OV] ! T]MS & 3DI;NS ( YR UNILAT]AL ,,APA4 #CG ,"P ,,VII--,LEGAL ,E6ECT A#H #GC4 ,AN ,,APA IS REG>D$ Z B9D+ ON ! ,,CCRA & ON Y1 SUBJECT 6ANY QUALIFIC,NS /AT$ 9 ! ,,APA &! -;TS 9 P>AGRAPHS #IC 6#AJH4 #GD4 ,! M]E ACT ( REQUE/+ AN ,,APA OR FIL+ AN ,,APA SUBMIS.N W N1 0XF1 3/ITUTE 8R1SONA# EF=TS0 =! TAX,N YE>S PROPOS$ 6BE COV]$ "U ! ,,APA =! PURPOSES ( SEC;N #BDG (! ,ACT4 ,:5 Y -PLY )! T]MS & 3DI;NS ( AN ,,APA1 WE W 3SID] T ! RESULTS ( APPLY+ ! AGRE$ ,,TPM'S H SATISFI$ SEC;N #BDG (! ,ACT =! TRANSAC;NS & P]IODS SPECIFI$ 9 ! ,,APA4 ,) RESPECT 6TRANSAC;NS COV]$ 0AN ,,APA1 NO P5ALTY W 2 LEVI$ "U SUBSEC;N #BDG7#C7 (! ,ACT = TAX,N YE>S DUR+ : ! ,,APA REMA9S 9 =CE4 ,"P ,,VIII--,USE1 ,4CLOSURE1 & ,PROTEC;N ( ,9=M,N #GE4 ,ALL 9=M,N OBTA9$ OR G5]AT$ DUR+ ! ,,APA PROCESS IS =! PURPOSE ( #CH ,"P ,,VIII B#H ADM9I/]+ ! ,ACT4 ,3SEQU5TLY1 ! 3FID5TIAL;Y PROVI.NS (! ,ACT LIMIT \R "RS & P[]S 6USE & 4CLOSE 9=M,N SUBMITT$ 9 3NEC;N ) AN ,,APA REQUE/ OR SUBMIS.N4 ,! 3FID5TIAL;Y PROVI.N 9 ! RELEVANT 9COME TAX TR1TY W AL APPLY4 ,,APA'S1 &! 9=M,N WE OBTA9 OR G5]ATE DUR+ ! ,,APA PROCESS1 9CLUD+ -M]CI,Y S5SITIVE & PROPRIET>Y DATA1 RELATE DIRECTLY 6YR POT5TIAL TAX LIABIL;Y "U ! ,ACT4 #GF4 ,EXCEPT Z O!RWISE PROVID$ 0WRITT5 AGREE;T1 YR ,,APA MAY N 2 9TRODUC$ 0Y OR ! ,,CCRA Z EVID;E 9 ANY ADM9I/RATIVE OR JUDICIAL PROCE$+ 9 REL,N 6ANY TAX,N YE>1 TRANSAC;N1 OR P]SON4 #GG4 ,AT \R 4CRE;N1 WE MAY MAKE PUBLICLY AVAILA# C]TA9 /ATI/ICS AB ! ,,APA PROGRAM4 ,6? 5D1 WE MAY 4CLOSE G5]AL 9=M,N AB ,,APA'S1 S* Z ! NUMB] ( ,,APA'S P5D+ & 9 PROCESS1 Z WELL Z ! NUMB] & TYPES ( ,,APA'S 3CLUD$1 &! ,,TPM'S EMPLOY$4 ,WE W MAKE ALL #CI ,"P ,,VIII C#H S* 4CLOSURES AC 6! 3FID5TIAL;Y PROVI.NS (! ,ACT &! RELEVANT TR1TY1 Z APPLICA#4 ,"P ,,IX--,ADM9I/]+ AN ,,APA ,,APA REPORT+ #GH4 ,Y W NE$ 6FILE ,,APA REPORTS AC 6! T]MS ( YR ,,APA4 ,AN ,,APA REPORT W DESCRIBE YR ACTUAL OP],NS =! P]IOD & DEMON/RATE YR -PLI.E )! T]MS & 3DI;NS ( YR ,,APA4 ,AN ,,APA REPORT HAS 6A4RESS ALL ITEMS CALL$ = 0! ,,APA1 & ANY REQUE/S 6REVISE OR C.EL ! RELAT$ ,,APA4 ,EA* ,,APA IS UNIQUE1 & EA* W SET \ ! "PICUL> REQUIRE;TS ( XS ,,APA REPORT1 S* Z 3T5T1 SCOPE1 FIL+ DATE & JO9T ,,APA REPORTS 9 ! CASE (A ,,BAPA OR ,,MAPA4 ,,APA REPORTS MAY REQUIRE ! ITEMS 9CLUD$ 9 ,APP5DIX ,,VI1 SEC;N #G (! EXAMPLE ( AN ,,APA4 #GI4 ,Y NE$ 6FILE ! ORIG9AL & TWO COPIES ( EA* ,,APA REPORT )! ,DIRECTOR #DJ ,"P ,,IX D#H ,G5]AL1 )9 ! "T P]IOD SPECIFI$ 9 YR ,,APA4 #HJ4 ,WE W REVIEW ! ,,APA REPORT = ANY ITEMS REQUIR+ A SPECIFIC RESPONSE1 S* Z A REQUE/ 6REVISE ! ,,APA1 & W 3TACT Y IF WE NE$ 6CL>IFY OR -PLETE 9=M,N 9 ! ,,APA REPORT4 #HA4 ,! REVIEWS (! ,,APA REPORT W 2 CO- ORD9AT$ AM;G ! RELEVANT ,,TSO & REPRES5TATIVES (! ,CANADIAN ,-PET5T ,AU?OR;Y ,S]VICES ,DIVI.N1 Z P] P>AGRAPHS #HI & #IJ4 ,!Y W REVIEW & EVALUATE ! RESULTS ( APPLY+ ! AGRE$ ,,TPM &! 9=M,N & EXPLAN,NS PROVID$ 9 ! ,,APA REPORT4 ,WE W 3F] ) Y &! O!R "PICIPAT+ TAX ADM9I/R,NS Z NEC4 ,! RESULTS (! REVIEW & 3SULT,N W DET]M9E :AT AC;N1 IF ANY1 WD 2 APPROPRIATE 9 ! CIRCUM/.ES--IN O!R ^WS1 :E!R WE NE$ 6PROPOSE ADJU/;TS 6! REPORT$ RESULTS1 OR 6REVISE1 C.EL1 OR REVOKE ! ,,APA4 #HB4 ,IF Y D N FILE AN ,,APA REPORT Z REQUIR$1 WE MAY C.EL YR ,,APA4 #DA ,-P5SAT+ ADJU/;TS E#H #HC4 ,AN ,,APA MAY 9CLUDE A PROVI.N 6P]MIT Y &! NON-RESID5T 5TITIES 6MAKE A -P5SAT+ ADJU/;T4 ,A -P5SAT+ ADJU/;T WD BR+ RECORD$ AM.TS OR RESULTS (! COV]$ TRANSAC;NS 96AGREE;T )! AM.TS OR RESULTS (! COV]$ TRANSAC;NS Z DET]M9$ 0! APPLIC,N (! ,,TPM SET \ 9 ! ,,APA4 ,AN ,,APA MAY AL PROVIDE T -P5SAT+ ADJU/;TS 2 MADE "?\T ! TAX,N YE> 65SURE T ! RELEVANT AM.TS (! COV]$ TRANSAC;NS 3=M Z CLOSELY Z --------------------------------------#I POSSI# 6! F9AL AM.TS (! COV]$ TRANSAC;NS T WD 2 >RIV$ AT 0APPLY+ ! ,,TPM AGRE$ 6"U YR ,,APA4 ,^! 9T]IM -P5SAT+ ADJU/;TS %D M9IMIZE ! AM.T (! -P5SAT+ ADJU/;T T MAY 2 REQUIR$ AT OR AF YE>-5D4 #HD4 ,A SUBSEQU5T -P5SAT+ ADJU/;T MAY >ISE :51 AF Y H FIL$ A TAX RETURN = AN ,,APA YE>1 Y OR ! ,,CCRA MAKES USUAL & R\T9E ADJU/;TS--= EXAMPLE1 6CORRECT MA!MATICAL ]RORS--6! DET]M9,N & #DB ,"P ,,IX A#I -PUT,N ( RELEVANT >M'S L5G? TRANSF] PRICES OR ALLOC,NS 9 A3ORD.E ) YR ,,APA4 ,:5 A SUBSEQU5T -P5SAT+ ADJU/;T >ISES Z A RESULT (A PROPOSAL 0A "PICIPAT+ =EIGN TAX ADM9I/R,N1 Y H 6PROVIDE NOTICE 6! ,,CCRA )9 #IJ "DS (! DATE (! PROPOSAL4 #HE4 ,YR TAXA# 9COME = AN ,,APA YE> W TAKE 96A3.T ALL -P5SAT+ ADJU/;TS & SUBSEQU5T -P5SAT+ ADJU/;TS1 Z -PUT$ 9 A3ORD.E ) YR ,,APA1 & W 2 US$ = ALL ,CANADIAN F$]AL 9COME TAX PURPOSES 79CLUD+ =EIGN TAX CR$ITS & )HOLD+ TAXES1 IF ! NATURE (! ADJU/;T REQUIRES ^!74 ,IF A LIABIL;Y >ISES F A -P5SAT+ ADJU/;T OR SUBSEQU5T -P5SAT+ ADJU/;T1 WE W DEEM X 6A3RUE Z (! LA/ "D (! ,,APA YE> 6: X RELATES1 & W TAKE X 96A3.T = 9T]E/ PURPOSES & :5 -PUT+ ANY REQUIR$ TAX 9/AL;TS = T ,,APA YE> OR LAT] TAX,N YE>S4 #HF4 ,! REQUIR$ -P5SAT+ ADJU/;T % 2 PD G5],Y )9 #AHJ "DS (! 5D (! PAY+ 5T;Y'S TAX,N YE> 6: ! -P5SAT+ ADJU/;T #DC ,"P ,,IX B#I RELATES4 ,ANY SUBSEQU5T -P5SAT+ ADJU/;T T Y OR ) YR AGREE;T ! ,,CCRA MAKES1 M/ 2 PD )9 #IJ "DS (! DATE ( REASSESS;T4 #HG4 ,Y & NON-RESID5T 5TITIES MAY USE ANY PAY;T ME?OD1 Z MUTU,Y AGRE$ 62T Y &! ,,CCRA1 6SETTLE -P5SAT+ ADJU/;TS OR SUBSEQU5T -P5SAT+ ADJU/;TS4 ,^! PAY;TS >E 6BE MADE 9 ! CURR5CY 9 : PAY;TS 2T Y &! NON-RESID5T 5TITIES >E MADE =! TRANSAC;NS COV]$ 0! ,,APA4 #HH4 ,AN ,,APA MAY 2 C.ELL$ IF Y OR ! NON-RESID5T 5TITIES D N PAY ! LIABIL;Y >IS+ F A -P5SAT+ ADJU/;T OR SUBSEQU5T -P5SAT+ ADJU/;T1 :5 DUE4 ,AUDIT+ AN ,,APA #HI4 ,Y & NON-RESID5T 5TITIES M/ MA9TA9 BOOKS & RECORDS T ALL[ U 6DET]M9E YR -PLI.E ) YR ,,APA4 ,,TSO'S AUDIT ,,APA'S Z "P (! REGUL> AUDIT CYCLE4 ,!Y W N RE-EVALUATE ! ,,TPM'S OR O!R T]MS & 3DI;NS AGRE$ 6IN AN #DD ,"P ,,IX C#I ,,APA4 ,_! AUDIT (! ,,APA W 2 LIMIT$ 6E/ABLI%+ YR -PLI.E )! T]MS & 3DI;NS ( YR ,,APA & :E!R3 --MAT]IAL REPRES5T,NS 9 YR ,,APA REQUE/1 ! RELAT$ SUBMIS.NS1 &! P]IODIC ,,APA REPORTS REMA9 VALID & A3URATELY DESCRIBE YR OP],NS & ^? ( NON-RESID5T 5TITIES2 --Y APPLI$ ! AGRE$-^U ,,TPM'S 3SI/5TLY 9 A3ORD.E )! T]MS & 3DI;NS ( YR ,,APA2 --SUPPORT+ DATA & CALCUL,NS US$ 9 APPLY+ ! AGRE$-^U ,,TPM'S 7 CORRECT 9 ALL MAT]IAL RESPECTS2 & --CRITICAL ASSUMP;NS "ULY+ YR ,,APA REMA9 VALID & RELEVANT4 #IJ4 ,! RELEVANT ,,TSO'S MAY 3SULT ) REPRES5TATIVES (! ,CANADIAN ,-PET5T ,AU?OR;Y ,S]VICES ,DIVI.N ON ! SCOPE & RESULTS ( ,,APA AUDITS4 ,AF 3SULT+ )! ,DIRECTOR ,G5]AL1 A ,,TSO MAY PROPOSE ADJU/;TS4 ,S* PROPOS$ ADJU/;TS W N A6ECT ! 3T9U+ VALID;Y OR APPLICABIL;Y ( YR ,,APA4 ,IF Y AGREE )! #DE ,"P ,,IX D#I PROPOS$ ADJU/;TS1 !Y W 2 TR1T$ Z SUBSEQU5T -P5SAT+ ADJU/;TS = PURPOSES ( P>AGRAPHS #HD 6#HH4 ,RESOLV+ 4PUTES #IA4 ,IF A ,,TSO DET]M9ES T ANY MATT] \TL9$ 9 P>AGRAPH #HI HAS N BE5 RESOLV$1 OR IF Y D N AGREE ) ANY PROPOS$ ADJU/;T1 ,,TSO (FICIALS W SUBMIT ! ISSUE 6! ,DIRECTOR ,G5]AL4 ,! ,DIRECTOR ,G5]AL MAY DECIDE TO3 --H ! ,,TSO ABIDE 0! ,DIRECTOR ,G5]AL'S 9T]PRET,N (! T]MS (! ,,APA2 --REVISE ! ,,APA ) YR 3CURR;E 7SEE P>AGRAPHS #IC 6#IF72 --C.EL ! ,,APA 7SEE P>AGRAPHS #IG 6#II72 OR --REVOKE ! ,,APA 7SEE P>AGRAPHS #AJJ 6#AJB74 #IB4 ,RESOLU;N ( 4PUTES MAY 9CLUDE 9T]PRET+ ANY T]M ( AN ,,APA1 & DECID+ ON ISSUES S* Z :E!R A GIV5 TRANSAC;N IS A COV]$ TRANSAC;N1 & :E!R Y H #DF ,"P ,,IX E#I RETA9$ ! PROP] RECORDS4 ,! ,DIRECTOR ,G5]AL'S DECI.N IS N SUBJECT 6APP1L4 ,IF Y FILE TAX RETURNS 9 A MANN] 9CONSI/5T )! ,DIRECTOR ,G5]AL'S 9T]PRET,N ( AN ,,APA1 ! ,,APA MAY 2 C.ELL$ OR REVOK$4 ,9 S* A CASE1 Y MAY 3TE/ ! ADJU/;TS "? ! USUAL APP1L PROCESS \TL9$ 9 ! ,ACT Z IF ! ,,APA _H N"E EXI/$4 ,REVIS+ AN ,,APA #IC4 ,YR ,,APA MAY 2 REVIS$ IF X IS E/ABLI%$ T3 --"! HAS BE5 A FAILURE 6MEET A CRITICAL ASSUMP;N2 --"! HAS BE5 A *ANGE 9 LAW1 9CLUD+ A TR1TY PROVI.N1 T MODIFIES ! ,CANADIAN F$]AL 9COME TAX TR1T;T ( ANY MATT] COV]$ 0YR ,,APA2 --"! HAS BE5 A MAT]IAL *ANGE 9 CIRCUM/.ES2 OR --! "PICIPAT+ =EIGN TAX ADM9I/R,N'S ,,APA IS N 3SI/5T ) YR ,,APA #DG ,"P ,,IX F#I OR HAS BE5 REVIS$1 C.ELL$1 OR REVOK$4 -------------------------------------#AJ #ID4 ,IF Y 2LIEVE YR ,,APA REQUIRES REVI.N1 Y %D NOTIFY ! ,DIRECTOR ,G5]AL PROMPTLY4 ,! NOTICE %D SET \ ! R1SONS =! PROPOS$ REVI.N & 9CLUDE SUPPORT+ DOCU;T,N4 #IE4 ,IF Y &! ,DIRECTOR ,G5]AL AGREE ON A REVIS$ ,,APA1 ! E6ECTIVE DATE ( T >RANGE;T W 2 /AT$ 9 T ,,APA4 ,IF Y FAIL 6SIGN A REVIS$ ,,APA1 ! ,DIRECTOR ,G5]AL MAY C.EL YR ,,APA4 #IF4 ,:5 A ,,BAPA OR ,,MAPA IS 9VOLV$1 & BO? Y &! ,,CCRA AGREE 6REVISE YR ,,APA1 WE W SUBMIT ! REVIS$ ,,APA 6! RELEVANT -PET5T AU?OR;Y (! O!R C.TRY7IES7 = 3SID],N4 ,! RELEVANT "PICIPANTS 9 ! ,,APA PROCESS1 :5 APPROPRIATE1 W 4CUSS H[ 6REVISE ! ,,BAPA OR ,,MAPA4 ,IF ! RELEVANT -PET5T AU?ORITIES FAIL 63CLUDE A REVIS$ ,,BAPA OR ,,MAPA1 ! ,,CCRA MAY3 --3T9UE 6APPLY YR ,,APA2 #DH ,"P ,,IX A#AJ --APPLY ! REVIS$ ,,APA2 OR --C.EL YR ,,APA4 ,C.ELL+ AN ,,APA #IG4 ,! ,,CCRA MAY C.EL YR ,,APA IF X IS E/ABLI%$ T3 --Y OR ! NON-RESID5T 5TITIES MADE ANY MAT]IAL MISREPRES5T,N1 MISTAKE1 OR OMIS.N 9 ! ,,APA REQUE/1 ,,APA SUBMIS.N1 RELAT$ ,,APA REPORTS1 OR SUBSEQU5T ,,APA RENEWAL SUBMIS.NS1 OR 9 SUPPLY+1 OR FAIL+ 6SUPPLY1 ANY RELEVANT 9=M,N "U ? 9=M,N CIRCUL>2 --Y OR ! NON-RESID5T 5TITIES FAIL$ 6-PLY ) ANY MAT]IAL T]M OR 3DI;N (! ,,APA2 --"! HAS BE5 A FAILURE 6MEET A CRITICAL ASSUMP;N2 --"! HAS BE5 A *ANGE 9 LAW1 9CLUD+ A TR1TY PROVI.N1 T MODIFIES ! ,CANADIAN F$]AL 9COME TAX TR1T;T ( ANY MATT] COV]$ 0YR ,,APA2 #DI ,"P ,,IX B#AJ --! "PICIPAT+ =EIGN TAX ADM9I/R,N'S ,,APA IS N 3SI/5T ) YR ,,APA OR HAS BE5 REVIS$1 C.ELL$1 OR REVOK$2 OR --"! HAS BE5 A FAILURE 63CLUDE OR SIGN A REVIS$ ,,APA1 ,,BAPA OR ,,MAPA4 #IH4 ,:5 WE C.EL AN ,,APA3 --WE W GIVE Y A WRITT5 /ATE;T SPECIFY+ ! GR.DS =! C.ELL,N2 --WE W 9=M ! RELEVANT TR1TY "PN]S2 --! C.ELL,N USU,Y W 2 E6ECTIVE Z (! 2G9N+ (! TAX,N YE> : RELATES 6! CIRCUM/.ES LI/$ 9 P>AGRAPH #IG2 --X W C1SE 6BE ( ANY FUR!R =CE & E6ECT ON Y OR ! ,M9I/] ( ,N,NAL ,REV5UE1 Z (! E6ECTIVE DATE (! C.ELL,N2 & --AF ! E6ECTIVE DATE (! C.ELL,N1 ! TRANSAC;NS PREVI\SLY COV]$ 0YR ,,APA W 2 SUBJECT 6! PROVI.NS (! ,ACT &! TAX TR1TIES T APPLY4 #II4 ,IF ! "PICIPAT+ =EIGN TAX ADM9I/R,N C.ELS ! ,,APA1 Y %D NOTIFY ! ,DIRECTOR ,G5]AL PROMPTLY AF S* AC;N4 #EJ ,REVOK+ AN ,,APA C#AJ #AJJ4 ,WE MAY REVOKE YR ,,APA IF X IS E/ABLI%$ T3 --Y OR ! NON-RESID5T 5TITIES MADE ANY MAT]IAL MISREPRES5T,N ATTRIBUTA# 6NEGLECT1 C>E.S;S1 OR WILL;L DEFAULT 9 ! ,,APA REQUE/1 ,,APA SUBMIS.N1 RELAT$ ,,APA REPORTS1 OR SUBSEQU5T ,,APA RENEWAL SUBMIS.NS1 OR 9 SUPPLY+1 OR FAIL+ 6SUPPLY1 ANY RELEVANT 9=M,N "U ? 9=M,N CIRCUL>2 --Y OR ! NON-RESID5T 5TITIES FAIL$ 6-PLY ) ANY MAT]IAL T]M OR 3DI;N (! ,,APA2 OR --! "PICIPAT+ =EIGN TAX ADM9I/R,N'S ,,APA IS N 3SI/5T ) YR ,,APA OR HAS BE5 REVIS$1 C.ELL$1 OR REVOK$4 #AJA4 ,:5 WE REVOKE AN ,,APA3 --WE W GIVE Y A WRITT5 /ATE;T SPECIFY+ ! GR.DS =! REVOC,N2 --WE W 9=M ! RELEVANT TR1TY "PN]S2 --S* REVOC,N W 2 E6ECTIVE F ! F/ "D (! F/ ,,APA YE>1 &! ,,APA W 2 ( NO =CE & E6ECT ) RESPECT 6! TAXPAY] #EA ,"P ,,IX D#AJ &! ,M9I/] ( ,N,NAL ,REV5UE Z ?\< X _H N"E BE5 SIGN$2 --AF ! E6ECTIVE DATE (! REVOC,N1 ! TRANSAC;NS PREVI\SLY COV]$ 0YR ,,APA W 2 SUBJECT 6! PROVI.NS (! ,ACT &! TAX TR1TIES T APPLY4 #AJB4 ,IF ! "PICIPAT+ =EIGN TAX ADM9I/R,N REVOKES ! ,,APA Y %D NOTIFY ! ,DIRECTOR ,G5]AL PROMPTLY AF S* AC;N4 ,RENEW+ AN ,,APA #AJC4 ,REQUE/S 6RENEW YR ,,APA W FOLL[ ! SAME =M & PROC$URES 9 E6ECT AT ! "T ! REQUE/ = RENEWAL IS MADE T APPLY 69ITIAL ,,APA REQUE/S4 ,Y %D SUBMIT APPROPRIATE UPDAT$ SUPPORT+ DOCU;T,N1 SIMIL> 6T REQUIR$ = YR 9ITIAL ,,APA REQUE/ & SUBMIS.N1 )! RENEWAL REQUE/4 #AJD4 ,Y H 6FILE A REQUE/ 6RENEW AN ,,APA1 EXCEPT Z O!RWISE PROVID$ = "U ! T]MS ( AN ,,APA1 )9 A R1SONA# "T1 B USU,Y NO LAT] ?AN N9E MON?S 2F ! #EB ,"P ,,IX E#AJ CURR5T ,,APA EXPIRES4 ,:5 Y >E DET]M9+ ! REQUE/ DATE = ANY "PICUL> ,,APA RENEWAL REQUE/1 3SID] ! SPECIFIC FACTS & CIRCUM/.ES ASSOCIAT$ )! REQUE/1 &! SCOPE & -PLEX;Y (! MAT]IAL 3TA9$ 9 ! RENEWAL SUBMIS.N1 9CLUD+ ! DEGREE 6: FACTS1 CRITICAL ASSUMP;NS1 OR "ULY+ CIRCUM/.ES (! PREVI\S ,,APA H *ANG$4 -------------------------------------#AA #AJE4 ,WE MAY RENEW YR ,,APA "U SIMIL> T]MS & 3DI;NS ON REQUE/1 :5 BO? Y &! ,,CCRA >E SATISFI$ T ! ,,TPM'S 9 YR PREVI\S ,,APA 3T9UE 6BE APPROPRIATE & T3 --"! H BE5 NO MAT]IAL *ANGES 9 ! FACTS & CIRCUM/.ES "ULY+ ! ,,APA &! CRITICAL ASSUMP;NS REMA9 VALID & RELEVANT2 & --Y H -PLI$ )! T]MS & 3DI;NS (! PREVI\S ,,APA4 #AJF4 ,PROPOS$ AM5D;TS 6YR ,,APA--TGR ) UPDAT$ /UDIES1 ANALYSES1 & SUPPORT+ DOCU;T,N--H 6A3OMPANY YR REQUE/ 6RENEW YR ,,APA :53 #EC ,"P ,,IX A#AA --MAT]IAL *ANGES H O3URR$ 9 ! FACTS1 CIRCUM/.ES1 OR CRITICAL ASSUMP;NS "ULY+ YR ,,APA2 OR --! PREVI\S ,,APA DID N ADEQUATELY 3SID] SUBSEQU5T ECONOMIC1 TE*NICAL1 PRODUCT1 OR 9DU/RY DEVELOP;TS4 #AJG4 ,WE W EVALUATE YR RENEWAL REQUE/1 TAK+ 96A3.T ! AM5D;TS 6! PREVI\S ,,APA NE$$ 9 LI RELATES 6ISSUES A4RESS$ 0! PUBLIC,NS NOT$ 2L1 & -PLE;TS R ?AN SUB/ITUTES =! #ED ,"P ;,X B#AA CRIT]IA1 PROC$URES1 & REQUIRE;TS SET \ 9 !M3 --,9=M,N ,CIRCUL> #GJ-F--,ADV.E ,9COME ,TAX ,RUL+S2 --,9=M,N ,CIRCUL> #GA-AG--,REQUE/S = ,-PET5T ,AU?OR;Y ,3SID],N ,"U ,MUTUAL ,AGREE;T ,PROC$URES 9 ,9COME ,TAX ,3V5;NS2 --,9=M,N ,CIRCUL> #HG-B--,9T]N,NAL ,TRANSF] ,PRIC+2 & --,9T]PRET,N ,BULLET9 ,,IT-#DAI--,M1N+ ( ,>M'S L5G?4 #AAJ4 ,Y %D R1D ? 9=M,N CIRCUL> 9 3JUNC;N )! ABV-NOT$ ,,CCRA PUBLIC,NS1 Z AM5D$ F "T 6"T4 ,"P ,,XI--,FUR!R ,3TACT #AAA4 ,6GET 9=M,N AB ! ,,APA PROGRAM1 TELEPH"O 7#FAC7 #IEG-HHEI1 EMAIL U AT _+_>ITD-APA@_S 6BE COV]$2 7H7 POSSI# RETROACTIVE APPLIC,N (! ,,APA2 7I7 POSSI# NE$ = WAIV]S2 #EG ,APP5DIX ;,I A#AB 7J7 USE1 4CLOSURE1 & PROTEC;N ( 9=M,N OBTA9$ OR G5]AT$ DUR+ ! ,,APA PROCESS2 7K7 E/IMAT$ US] *>GE2 7L7 ,,CCRA T1M MEMB]S2 7M7 ,,CCRA'S -MIT;T 6A3EPT ! ,,APA REQUE/2 & 7N7 CO-ORD9,N & S*$UL+ (! SUBSEQU5T PHASES 9 ! ,,APA PROCESS4 #B4 ,6! EXT5T PRACTICA#1 YR ,,APA REQUE/ 9=M,N PACKAGE %D A4RESS ! FOLL[+ PO9TS3 7A7 ! GLOBAL ORGANIZ,NAL /RUCTURE (! MULTIN,NAL 5T]PRISE &! 9DU/RY 9 : X OP]ATES2 7B7 ! "PIES1 "PICIPANTS1 TRANSAC;NS1 & TRANSAC;N FL[S PROPOS$ 6BE COV]$2 7C7 ! TRANSF] PRIC+1 AUDIT & REASSESS;T HI/ORY1 & RELAT$ DOME/IC OR =EIGN TAX AUDIT ISSUES & /ATUS2 7D7 ! HI/ORY ( -PET5T AU?OR;Y ISSUES1 REQUE/S1 & SETTLE;TS2 7E7 ! R1SONS = REQUE/+ ! ,,APA2 #EH ,APP5DIX ;,I B#AB 7F7 RELEVANT TRANSF] PRIC+ POLICIES1 ME?ODOLOGIES1 PRACTICES1 & A3.T+ SY/EMS & POLICIES2 7G7 ! ,,TPM'S 3TEMPLAT$ "U ! ,,APA &! "ULY+ R,NALE2 7H7 ! IMPACT (! PROPOS$ ,,TPM'S ON TAXA# 9COME2 7I7 RELEVANT KEY 9T]PRETATIVE OR TE*NICAL TAX,N ISSUES2 7J7 ! R1SONS = REQUE/+ A ,,BAPA OR ,,MAPA1 ! C.TRIES 9VOLV$1 &! NATURE & EXT5T ( PREVI\S -MUNIC,NS ) ^? TAX ADM9I/R,NS2 7K7 ! KEY 9DIVIDUALS 79CLUD+ TAXPAY]'S (FICIALS OR EMPLOYEES & ANY EXP]TS1 ADVISORS1 & O!R REPRES5TATIVES7 :O W 2 9VOLV$ "?\T ! ,,APA PROCESS2 & 7L7 O!R 9=M,N Y 3SID] P]T95T4 ,WRITT5 AU?ORIZ,N7S7 M/ 2 9CLUD$ Z P] P>AGRAPH #AI ( ? 9=M,N CIRCUL> = EA* ( YR REPRES5TATIVES "?\T ! ,,APA PROCESS4 #EI ,APP5DIX ,,II--,EXAMPLE (A #AC ,,BAPA ,REQUE/ ,LR ,TAXPAY]'S ,LRH1D ,7,DATE7' ,PRIVATE & ,3FID5TIAL ,DIRECTOR ,G5]AL ,9T]N,NAL ,TAX ,DIRECTORATE ,CANADA ,CU/OMS & ,REV5UE ,AG5CY ,OTTAWA ,,ON ,K#A;,A #J;,L#E ,ATT5;N3 ,DIRECTOR1 ,-PET5T ,AU?OR;Y ,S]VICES ,DIVI.N ,RE3 ,BILAT]AL ,ADV.E ,PRIC+ ,>RANGE;T 7,,BAPA7 ,REQUE/ ,FUR!R 6\R ADV.E PRIC+ >RANGE;T 7,,APA7 PREFIL+ MEET+7S7 ( ,7,DATE7S77' AT YR (FICES 9 ,OTTAWA1 ? W 3FIRM T ,7,"N ,( ,! ,TAXPAY]7' WI%ES 6NEGOTIATE AN ,,APA )! ,CANADA ,CU/OMS & #FJ ,APP5DIX ,,II A#AC ,REV5UE ,AG5CY 7,,CCRA7 = C]TA9 TRANSAC;NS 2T ,7,"N ,( ,! ,TAXPAY]7' & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7'4 ,Z 4CUSS$1 ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' 9T5DS 6APPLY = AN ,,APA ) ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' Z "P (A ,,BAPA ) ,CANADA4 ,! TRANSAC;NS 6BE COV]$ 9 ! ,,APA W 2 ,7,DESCRIBE ,! ,COV]$ ,TRANSAC;NS7'4 ,Z 4CUSS$ 9 ! MEET+7S71 WE PROPOSE T ! 9ITIAL ,,APA COV] A P]IOD ( ,7,NUMB]7' YE>S1 SPECIFIC,Y ! TAX,N YE>S 5D+ ,7,MON?1 ,"D1 #BJJ;,X1 #BJJ;,X#A1 #BJJ;,X#B1 #BJJ;,X#C1 ETC47'4 ,! 9DIVIDUAL7S7 AU?ORIZ$ 6REPRES5T ,7,"N ,( ,! ,TAXPAY]7' = ? ,,BAPA IS7>E7 ,7,"N ,( ,! ,P]SON7S71 ,FIRM7S77'4 ,! ,,CCRA MAY PROVIDE TAXPAY] 9=M,N RELAT+ TO ,7,"N ,( ,! ,TAXPAY]7' 6! ABV-"ND REPRES5TATIVE7S74 ,COPIES ( ALL CORRESPOND;E %D 2 PROVID$ TO ,7,"N ,( ,! ,9DIVIDUAL ,:O ,W ,RCV ,CORRESPOND;E7'4 ,WE "U/& T ! ,,CCRA IS AGREEA# 6PROCE$+ ) ? ,,BAPA REQUE/ & T Y W #FA ,APP5DIX ,,II B#AC S5D AN A3EPT.E LR TO ,7,"N ,( ,! ,TAXPAY]7' SETT+ \ YR US] *>GE = ? MATT]4 ,WE 9T5D 6PROCE$ )A =MAL ,,APA SUBMIS.N Z SOON Z POSSI# AF RCVG YR 3FIRM,N ( A3EPT.E4 ,) RESPECT 6FUTURE -MUNIC,NS1 WE AU?ORIZE ! ,,CCRA 6ELECTRONIC,Y TRANSMIT ALL CORRESPOND;E OR O!R 9=M,N 3C]N+ ! ,,BAPA1 Z NEC1 6ALL 9VOLV$4 ,WE >E AW>E T ! ,,CCRA DOES N 5SURE ! SECUR;Y ( ELECTRONIC -MUNIC,NS & A3EPT ! RISKS 9H]5T 9 S5D+ CORRESPOND;E OR O!R 9=M,N ELECTRONIC,Y4 ,WE AGREE N 6HOLD ! ,,CCRA OR XS EMPLOYEES LIA# = ANY DAMAGE OR LOSS1 H["E CAUS$1 >IS+ \ (! ELECTRONIC TRANSMIS.N ( CORRESPOND;E & O!R 9=M,N RELAT$ 6\R ,,BAPA4 #FB ,APP5DIX ,,II C#AC ,%D Y H ANY FUR!R "QS ON \R APPLIC,N AT ? "T1 PL1SE 3TACT ,7,"N ,( ,! ,PRIM>Y ,3TACT7' AT ,7,TELEPH"O ,NUMB]7'4 ,YRS S9C]ELY1 ,7,"N ,( ,! ,AU?ORIZ$ ,(FIC] ,( ,! ,TAXPAY]7' ,AU?ORIZ$ (FIC] ( ,7,"N ,( ,! ,TAXPAY]7' #FC ,APP5DIX ,,III--,EXAMPLE (A #AD ,,BAPA ,A3EPT.E ,LR ,7,"N ,( ,! ,TAXPAY]7' ,7,A4RESS ,( ,! ,TAXPAY]7' ,ATT5;N3 ,DE> ,MADAME/,SIR3 ,RE3 ,7,"N ,( ,! ,TAXPAY]7' ,BILAT]AL ,ADV.E ,PRIC+ ,>RANGE;T 7,,BAPA7 ,REQUE/ ,? IS 9 RESPONSE 6YR ,,BAPA REQUE/ LR ( ,7,DATE7'1 REG>D+ YR REQUE/ =A BILAT]AL ADV.E PRIC+ >RANGE;T 7,,BAPA7 9VOLV+ ,7,"NS ,( ,! ,TAXPAY] ,& ,NON- ,RESID5T ,5T;Y7'1 & ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7'4 ,X 3C]NS ! 9T]COMPANY SALES ( C]TA9 ,7,TYPES ,( ,GDS7' TO ,7,"N ,( ,! ,-PANY7' BY ,7,"N ,( ,! ,-PANY7' & 9T]COMPANY PUR*ASES ( C]TA9 ,7,TYPES ,( ,GDS7' F ,7,"N ,( ,! ,-PANY7' BY ,7,"N ,( ,! ,-PANY7'4 #FD ,APP5DIX ,,III A#AD ,AN ,,APA IS DESIGN$ 6ALL[ "PIES 6AGREE 9 ADV.E ON A TRANSF] PRIC+ ME?ODOLOGY 7,,TPM7 6BE US$ 6SET AN >M'S- L5G? TRANSF] PRICE = SPECIFI$ COV]$ TRANSAC;NS1 =! PURPOSES ( SEC;N #BDG (! ,9COME ,TAX ,ACT ( ,CANADA & PROVI.NS 9 ! RELEVANT TAX 3V5;N4 ,IF ! ,CANADA ,CU/OMS & ,REV5UE ,AG5CY 7,,CCRA7 5T]S 96A ,,BAPA ) ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7'1 ! RELEVANT TAXPAY]S W AVOID POT5TIAL D\# TAX,N ON TRANSAC;NS COV]$ 0! ,,BAPA AC 6! PROVI.NS (! 9COME TAX TR1TY 2T ,CANADA & ,7,"N ,( ,! ,=EIGN ,C.TRY7'4 ,Z 4CUSS$1 ! ,,CCRA AGREES 6PURSUE YR ,,BAPA REQUE/ 9 A3ORD.E ) ,9=M,N ,CIRCUL> #ID-D1 ,9T]N,NAL ,TRANSF] ,PRIC+3 ,ADV.E ,PRIC+ ,>RANGE;TS 7,,APA'S71 SUBJECT 6! FOLL[+ A4I;NAL "U/&+S3 #A4 ,Y W REMIT ! SUM ( 4#,7,AM.T7' 7! ,,BAPA *>GE7 0*EQUE OR M"OY ORD] PAYA# 6! ,RCVR ,G5]AL = ,CANADA4 ,? AM.T 9CLUDES 4#,7,AM.T7' 9 GDS #FE ,APP5DIX ,,III B#AD & S]VICES TAX/H>MONIZ$ SALES TAX 7,,GST/,,HST74 ,\R ,,GST/,,HST REGI/R,N NUMB] IS ,7,NUMB]7'4 #B4 ,! ,,BAPA *>GE IS A F9AL NON- REFUNDA# *>GE4 ,NO POR;N ( ? PAY;T W 2 REFUND$ IF Y )DRAW YR ,,BAPA REQUE/1 OR IF ! ,,CCRA DECL9ES 6-PLETE ! ,,BAPA OR A CORRESPOND+ UNILAT]AL ,,APA4 ,WE W "W ON YR ,,BAPA REQUE/ ONLY AF WE H RCVD FULL PAY;T (! ,,BAPA *>GE4 #C4 ,! ,,BAPA *>GE DOES N 9CLUDE ANY CO/S ( 5GAG+ 9DEP5D5T EXP]TS OR SPECIALI/S T ! ,,CCRA OR (FICIALS ( ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' MAY DEEM NEC DUR+ ! PURSUIT ( YR ,,BAPA REQUE/4 ,IF NEC1 Y &! ,,CCRA 7& (FICIALS ( ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7'1 IF APPROPRIATE7 W MUTU,Y SELECT ! 9DEP5D5T EXP]TS OR SPECIALI/S4 ,A SEP>ATE AGREE;T 2T Y &! ,,CCRA W \TL9E ! T]MS & #FF ,APP5DIX ,,III C#AD 3DI;NS = 5GAG+ & -P5SAT+ S* 9DEP5D5T EXP]TS OR SPECIALI/S4 #D4 ,Y 3S5T 6! 4CLOSURE 6! ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' ( ANY 9=M,N 9 YR ,,BAPA REQUE/ =! TAX,N YE>S ,7,YE>7' "? ,7,YE>7'1 & ANY OR ALL 9=M,N LAT] PROVID$ OR G5]AT$ DUR+ ! PURSUIT (! REQUE/4 #E4 ,! ,,CCRA IS N OBLIG$ 63CLUDE A ,,BAPA OR A CORRESPOND+ UNILAT]AL ADV.E PRIC+ >RANGE;T 7,,APA74 ,! F9AL T]MS & 3DI;NS ( YR ,,APA W DEP5D ON ! FACTS & CIRCUM/.ES ( YR SITU,N & W 2 E/ABLI%$ AF ! ,,CCRA HAS REVIEW$ & EVALUAT$ YR SUBMIS.N4 ,! F9AL T]MS & 3DI;NS MAY "!=E DI6] F ^? PROPOS$ 9 YR REQUE/4 -------------------------------------#AE ,Z WE EXPLA9$ DUR+ \R MEET+1 Y >E RESPONSI# = 5SUR+ T ! ,,CCRA HAS ALL ! 9=M,N WE NE$ 6PROP]LY EVALUATE YR ,,BAPA REQUE/4 ,ALL 9=M,N T ! ,,CCRA OBTA9S OR G5]ATES DUR+ ! ,,BAPA PROCESS RELATES DIRECTLY 6YR POT5TIAL TAX LIABIL;Y #FG ,APP5DIX ,,III A#AE "U ! ,9COME ,TAX ,ACT ( ,CANADA4 ,WE 3SID] ? 9=M,N 6BE PROVID$ =! PURPOSE ( ADM9I/]+ ! ,9COME ,TAX ,ACT ( ,CANADA1 REG>D.S ( ANY /ATE;TS 6! 3TR>Y 0Y OR YR REPRES5TATIVES4 ,! RULES = US+ & 4CLOS+ 9=M,N SUBMITT$ )A ,,BAPA REQUE/ >E SET \ 9 ! 3FID5TIAL;Y PROVI.NS (! ,9COME ,TAX ,ACT ( ,CANADA &! 3FID5TIAL;Y PROVI.NS (! 9COME TAX TR1TY 2T ,CANADA & ,7,"N ,( ,! ,=EIGN ,C.TRY7'4 ,PL1SE %[ T Y A3EPT ! ABV "U/&+S 0SIGN+ ! 5CLOS$ COPY ( ? LR 9 ! APPROPRIATE SPACE & RETURN+ X ) YR REMITT.E ( 4#,7,AM.T7'4 ,WE W !N 2 A# 6COORD9ATE ! NEXT PHASE ( YR ,,BAPA REQUE/ ) Y & (FICIALS ( ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7'4 ,?ANK Y = YR 9T]E/ 9 \R ,,APA PROGRAM4 ,WE LOOK =W>D 6"W+ ) Y4 #FH ,APP5DIX ,,III B#AE ,YRS S9C]ELY1 ,DIRECTOR ,G5]AL ,9T]N,NAL ,TAX ,DIRECTORATE ,5CLOSURE ,AGRE$ ON ? DATE ,7,DATE7'1 BY ,7,"N ,( ,! ,TAXPAY]7' ,7,"N ,& ,TITLE ,( ,! ,AU?ORIZ$ ,(FIC] ,( ,! ,TAXPAY]7' #FI ,APP5DIX ,,IV--,,APA #AF ,SUBMIS.N ,*ECKLI/ ,! FOLL[+ *ECKLI/ IS ONLY A GUIDEL9E4 ,WE H PROVID$ X 6HELP Y ORGANIZE & PREP>E YR ,,APA SUBMIS.N4 ,EA* ,,APA SUBMIS.N IS UNIQUE4 ,9DIVIDUAL 9=M,N REQUIRE;TS & SUBMIS.N =MAT MAY V>Y F ? *ECKLI/4 ,DETAIL$ 9=M,N REQUIRE;TS = "PICUL> CASES W 2 DET]M9$1 ON A CASE-BY-CASE BASIS1 DUR+ PREFIL+ & SUBSEQU5T MEET+S4 ,TRANSCRIB]'S NOTE3 7,IN ! PR9T V].N "! IS A COLUMN = NOTES47 ,ITEM ,I4 ,9TRODUC;N --,TAXPAY]1 NON-RESID5T 5TITIES1 & REPRES5TATIVES 7,"NS1 A4RESSES1 TELEPH"O NUMB]S1 REL,N%IPS7 --,FISCAL P]IODS & BUSI;S ID5TIFIC,N NUMB]S (! TAXPAY] & NON-RESID5T 5TITIES #GJ ,APP5DIX ,,IV A#AF --,PROPOS$ T]M (! ,,APA 9CLUD+ ANY REQUE/ = RETROACTIVE APPLIC,N (! ,,APA T]MS & 3DI;NS 6NON-/ATUTE-B>R$ TAX,N YE>S --,PROPOS$ TRANSAC;NS 6BE COV]$ "U ! ,,APA 7,DESCRIP;N (! PROP]TY OR S]VICES 6: ! PROPOS$ ,,APA RELATES7 --,PROPOS$ ,,TPM7S7 --,PROPOS$ T]MS & 3DI;NS1 & CRITICAL ASSUMP;NS1 =! ,,APA --,ID5TIFY :E!R ? IS A REQUE/ =A ,,BAPA1 ,,MAPA1 OR UNILAT]AL ,,APA --,DECL>,N /ATE;T --,HI/ORY & BACKGR.D (! MULTIN,NAL 5T]PRISE --,G5]AL DESCRIP;N ( BUSI;S & PRODUCTS/S]VICES --,MULTIN,NAL /RUCTURE1 ORGANIZ,NAL >RANGE;T1 OP],NAL SET-UP1 9CLUD+ MAJOR TRANSAC;N FL[S --,ID5TIFY ALL O!R TRANSAC;N FL[S (! MULTIN,NAL 5T]PRISE 7VOLUMES1 DIREC;NS & AM.TS7 T MAY H AN IMPACT ON ! PRIC+ (! COV]$ TRANSAC;NS #GA ,APP5DIX ,,IV B#AF --,FUNC;NAL CURR5CY = EA* 5T;Y &! CURR5CY : IS US$ =! PROPOS$ TRANSAC;NS 6BE COV]$ "U ! ,,APA --,A3.T+ & CO/+ SY/EM1 POLICIES1 PROC$URES1 & PRACTICES1 9CLUD+ ANY SIGNIFICANT F9ANCIAL & TAX A3.T+ DI6];ES T MAY A6ECT ! ,,TPM'S -------------------------------------#AG ,,II4 ,FUNC;NAL ANALYSIS --,DETAIL$ FUNC;NAL ANALYSIS (! TAXPAY] & ALL RELEVANT 5TITIES ) RESPECT 6! COV]$ TRANSAC;NS1 : MAY 9CLUDE1 = EXAMPLE3 --,ACTIVITIES/,FUNC;NS --,RESE>* & DEVELOP;T1 MANUFACTUR+1 S]VICES1 M>KET+ & 4TRIBU;N1 G5]AL & ADM9I/RATIVE --,RISKS --,TE*NOLOGICAL1 PRODUCT1 M>KET1 CR$IT1 =EIGN EX*ANGE1 LITIG,N --,CAPITAL EMPLOY$ --,TANGI# ASSETS1 "W+ CAPITAL1 9TANGI# ASSETS #GB ,APP5DIX ,,IV A#AG --,BUSI;S /RATEGIES--CURR5T & FUTURE --,BUDGET /ATE;TS1 PROJEC;NS & BUSI;S PLANS = FUTURE P]IOD COV]$ 0PROPOS$ ,,APA1 G5]AL BUSI;S & 9DU/RY TR5DS1 FUTURE DIREC;N/BUSI;S /RATEGY 9CLUD+ ;,R&;,D1 PRODUC;N1 & M>KET+ --,F9ANCIAL & OP]AT+ 9=M,N1 9CLUD+ CORPORATE ANNUAL REPORTS --,F9ANCIAL /ATE;TS 79COME1 BAL.E %EET1 & /ATE;T ( *ANGES 9 F9ANCIAL POSI;N7 ON A 3SOLIDAT$ & UNCONSOLIDAT$ BASIS =! PRIOR FIVE YE>S1 OR ! MO/ REC5T BUSI;S CYCLE Z APPROPRIATE 7,AL PROVIDE 9T]IM /ATE;TS =! MO/ REC5T P]IOD PRIOR 6! DATE (! SUBMIS.N7 --,9COME TAX RETURNS & RELAT$ SUPPORT+ S*$ULES =! PRIOR ?REE YE>S 9CLUD+ COPIES ( ,=M ,T#AJF1 #GC ,APP5DIX ,,IV B#AG ,9=M,N ,RETURN ( ,NON-,>M'S ,L5G? ,TRANSAC;NS ,) ,NON-,RESID5TS --,OP]AT+ DATA 7GROSS & NET7 SEG;T$ 0PRODUCT L9E1 DIVI.N1 UNIT1 & GEOGRAPHIC REGION =! PRIOR FIVE YE>S1 OR ! MO/ REC5T BUSI;S CYCLE Z APPROPRIATE --,RELEVANT M>KET+ & F9ANCIAL /UDIES --,COPIES ( ALL RELEVANT 9T]COMPANY AGREE;TS 7PRIC+1 CO/ %>+1 LIC5S+1 4TRIBUTOR%IP ETC47 -------------------------------------#AH ,,III4 ,9DU/RY & M>KET ANALYSES --,DETAIL$ 9DU/RY ANALYSIS --,COMPREH5SIVE DESCRIP;N ( 9DU/RY Z WELL Z G5],Y A3EPT$ 9DU/RIAL & -M]CIAL PRACTICES --,ID5TIFIC,N & G5]AL PROFILE ( -PETITORS1 9CLUD+ RESPECTIVE M>KET %>ES --,9DU/RY & G5]AL BUSI;S /ATI/ICS1 F9ANCIAL RATIOS1 & ANALYSES//UDIES --,CRITICAL SU3ESS FACTORS #GD ,APP5DIX ,,IV A#AH --,DETAIL$ ANALYSIS (! M>KETS = ALL C.TRIES 9VOLV$ ,,IV4 ,TRANSF] PRIC+ BACKGR.D --,4CUS.N ( RELEVANT LEGAL 3SID],NS & REQUIRE;TS --,CANADIAN LAW --,=EIGN LAW --,9COME TAX TR1TY 2T ,CANADA &! =EIGN C.TRY --,4CUS.N ( TRANSF] PRIC+ ME?ODOLOGIES1 POLICIES1 & PRACTICES US$ 0! TAXPAY] & NON-RESID5T 5TITIES =! COV]$ TRANSAC;NS DUR+ ! PA/ ?REE YE>S1 OR BUSI;S CYCLE Z APPROPRIATE --,4CUS.N ( RELEVANT RUL+S1 ,,APA'S/- ,,BAPA'S/,,MAPA'S1 & O!R SIMIL> >RANGE;TS 5T]$ 96) =EIGN TAX ADM9I/R,NS1 = TRANSF] PRIC+ OR O!R VALU,N BASES1 OR O!R TAX,N MATT]S 5T]$ 960! TAXPAY] 7OR XS NON-RESID5T 5TITIES7 & ,CANADIAN OR =EIGN TAX ADM9I/R,NS #GE ,APP5DIX ,,IV B#AH --,4CUS.N ( RELEVANT ,CANADIAN 9COME TAX AUDIT1 APP1LS1 JUDICIAL & -PET5T AU?OR;Y HI/ORY --,4CUS.N ( RELEVANT =EIGN 9COME TAX AUDIT1 APP1LS1 JUDICIAL & -PET5T AU?OR;Y HI/ORY --,4CUS.N ( UNASSESS$ TAX,N YE>S 7,CANADIAN & =EIGN7 & RELAT$ \T/&+ TAX1 LEGAL1 & O!R P]T95T ISSUES -------------------------------------#AI ,V4 ,,TPM ANALYSIS 7,PROVIDE ALL 9=M,N1 9CLUD+ DETAIL$ ANALYSES & EXPLAN,NS NE$$ 6E/ABLI% ! APPROPRIATE;S (A PROPOS$ ,,TPM1 9 A3ORD.E )! CURR5T V].N ( ,9=M,N ,CIRCUL> #HG-B1 ,9T]N,NAL ,TRANSF] ,PRIC+1 &! ,,OECD ,GUIDEL9ES7 --,4CUS.N & ANALYSIS ( EA* TRANSF] PRIC+ ME?OD1 APPLI$ OR REJECT$1 AC 6! HI]>*Y 9 ,9=M,N ,CIRCUL> #HG-B1 P>AGRAPH #DI1 = EA* COV]$ TRANSAC;N4 ,9 "PICUL> PROVIDE DETAILS ON A3EPT$ OR REJECT$ 9T]NAL -P>A#S4 7,9DICATE ASSUMP;NS1 /RATEGIES1 & #GF ,APP5DIX ,,IV A#AI POLICIES T MAY H 9FLU;ED ! A3EPT.E OR REJEC;N ( EA* ,,TPM7 --,SUMM>Y ( SELECT$ ,,TPM'S & SECOND>Y ,,TPM'S1 IF US$ Z A *ECK ,,VI4 ,IMPACT ( PROPOS$ ,,TPM'S --,APPLIC,N (! PROPOS$ ,,TPM'S 6! COV]$ TRANSAC;NS =! ?REE PRIOR YE>S' OP],NS OR ! MO/ REC5T BUSI;S CYCLE1 & 4CUSS RESULTS --,APPLIC,N (! PROPOS$ ,,TPM'S 6! "T P]IOD Y WANT ! ,,APA 6COV] & 4CUSS RESULTS --,4CUS.N & QUANTIFIC,N (! V>I.E1 IF ANY1 F ! ME?ODOLOGY APPLI$ 9 SEC;N ,,IV #GG ,APP5DIX ;,V--,EXAMPLE (A #BJ ,,BAPA ,CASE ,PLAN ,TRANSCRIB]'S NOTE3 7,= EA* (! #I ACTIVITIES1 Y H 65T] ! ,T>GET ,DATE & ,ACTUAL ,DATE47 ,PROPOS$ ,"TTA# ,ACTIV;Y #A4 ,PREFIL+ MEET+ #B4 ,,APA REQUE/ FIL+ #C4 ,A3EPT.E LR3 --,ISSU.E ( A3EPT.E LR 6! TAXPAY] --,ISSU.E ( NOTICE ( A3EPT.E 6! =EIGN TAX ADM9I/R,N --,US] *>GE RCVD #D4 ,,APA SUBMIS.N FIL+ #E4 ,PRELIM9>Y REVIEW (! ,,APA SUBMIS.N 0! T1M3 ! T1M W LI/ KEY 3C]NS1 ISSUES1 & QU]IES 9 PREP>,N =! REVIEW1 ANALYSIS & EVALU,N /AGE #GH ,APP5DIX ;,V A#BJ #F4 ,REVIEW1 ANALYSIS1 & EVALU,N (! ,,APA SUBMIS.N3 --,CANADIAN SITE VISIT 7IF REQUIR$73 ! ,,APA T1M W SP5D "T Z NE$$ 69T]VIEW KEY P]SONNEL1 4CUSS ISSUES & 3C]NS1 & T\R (FICES & PLANTS --,=EIGN SITE VISIT 7IF REQUIR$73 ! ,,APA T1M W SP5D "T Z NE$$ 69T]VIEW KEY P]SONNEL1 4CUSS ISSUES & 3C]NS1 & T\R (FICES & PLANTS --,=MAL SUBMIS.N 6TAXPAY] ( "QS & QU]IES --,RESPONSE F TAXPAY] --,ANALYSIS ( RESPONSES & EVALU,N --,JO9T MEET+ 2T ! ,,CCRA1 ! =EIGN TAX ADM9I/R,N1 ! TAXPAY]1 &! NON-RESID5T 5T;Y 6GIVE "EY"O A *.E 6AGREE ON ! FACTS1 CIRCUM/.ES1 & "*IZ,NS "ULY+ ! ,,APA REQUE/ & 6RAISE ANY 3C]NS1 CL>IFY ANY MIS"U/&+S1 & 4CUSS ! G5]AL DIREC;N (! CASE & ALT]NATIVE APPROA*ES IF APPROPRIATE --,FUR!R QU]IES & ANALYSES ( RESPONSES #GI ,APP5DIX ;,V B#BJ --,REVIEW ( FILE & EVALU,N ( ,,TPM --,REVIEW ( CRIT]IA = SELECT+ -P>A#S --,E/ABLI%;T ( POSI;N --,EX*ANGE ( POSI;N PAP]S )! =EIGN -PET5T AU?OR;Y #G4 ,NEGOTI,N )! =EIGN -PET5T AU?OR;Y ( T]MS & 3DI;NS1 CRITICAL ASSUMP;NS1 & ,,TPM'S -------------------------------------#BA #H4 ,AGREE;TS3 --,3CLU.N (! ,,BAPA )! =EIGN -PET5T AU?OR;Y --,DRAFT+ (! DOME/IC ,,APA #I4 ,PO/-SETTLE;T MEET+ ,PREP>$ ,BY3 ---- ,DATE3 ---- ,REVIEW$ ,BY3 ---- ,DATE3 ---- ,,NOTE3 ,^! ACTIVITIES & MILE/"OS %D 2 AM5D$ DEP5D+ ON ! FACTS1 CIRCUM/.ES1 & REQUIRE;TS ( EA* CASE4 #HJ ,APP5DIX ,,VI--,EXAMPLE ( AN #BB ,,APA 7,TANGI# ,PROP]TY7 ,! FOLL[+ ,,APA IS AN EXAMPLE ONLY4 ,EA* ,,APA IS UNIQUE &! T]MS & 3DI;NS MAY V>Y F ^? 9DICAT$ 9 ? APP5DIX4 ,ADV.E ,PRIC+ ,>RANGE;T 2T ,7,"N ,( ,! ,CANADIAN ,TAXPAY]7' & ,! ,M9I/] ,( ,N,NAL ,REV5UE -------------------------------------#BC ,ADV.E ,PRIC+ ,>RANGE;T 2T ,7,"N ,( ,! ,CANADIAN ,TAXPAY]7' & ,! ,M9I/] ,( ,N,NAL ,REV5UE ,? ADV.E PRIC+ >RANGE;T 7,,APA7 IS 2T ,7,"N ,( ,! ,CANADIAN ,TAXPAY]7' 7! 8TAXPAY]07 &! ,M9I/] ( ,N,NAL #HA ,APP5DIX ,,VI A#BC ,REV5UE1 "? ! ,M9I/]'S AU?ORIZ$ REPRES5TATIVE1 ! ,DIRECTOR ,G5]AL1 ,9T]N,NAL ,TAX ,DIRECTORATE4 #A4 ,BACKGR.D ,! TAXPAY] IS ! ,7,CANADIAN P>5T/SUBSIDI>Y7' ( ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7'1 A ,7,"N ,( ,/ATE/,C.TRY7' =EIGN CORPOR,N4 ,7,DESCRIBE ,! ,BUSI;S ,( ,! ,TAXPAY] ,& ,! ,NON-,RESID5T ,5T;Y'S ,BUSI;S7' ,! TAXPAY] &! ,M9I/] ( ,N,NAL ,REV5UE 7! 8"PIES07 WI% 6E/ABLI% A ME?ODOLOGY 6DET]M9E ! TRANSF] PRICES *>G$ =! COV]$ TRANSAC;NS T W 3/ITUTE >M'S-L5G? TRANSF] PRICES =! PURPOSES ( SEC;N #BDG (! ,CANADIAN ,9COME ,TAX ,ACT 7! 8,ACT074 ,! T]MS ( ? ,,APA >E 3SI/5T )! RELAT$ -PET5T AU?OR;Y AGREE;T R1*$ 2T ! ,CANADIAN -PET5T AU?OR;Y &! ,7,"N ,( ,! ,=EIGN ,-PET5T ,AU?OR;Y7' DAT$ ,7,DATE ,( ,! ,,BAPA7' PURSUANT 6,>TICLE #HB ,APP5DIX ,,VI B#BC ,7,NUMB]7' (! ,7,"N ,( ,! ,RELEVANT ,3V5;N7'4 ,! "PIES AGREE Z FOLL[S3 #B4 ,DEF9I;NS ,= PURPOSES ( ? ,,APA1 ! T]MS & EXPRES.NS LI/$ 2L % H ! FOLL[+ M1N+3 ,,APA--,? ADV.E PRIC+ >RANGE;T4 ,,APA REQUE/--,! TAXPAY]'S REQUE/ DAT$ ,7,,DATE7' = AN ADV.E PRIC+ >RANGE;T1 9CLUD+ ! ,,APA SUBMIS.N & ANY A4I;NAL REPRES5T,NS 7ORAL OR WRITT571 9=M,N1 & SUPPORT+ DOCU;TS PRES5T$4 ,,APA YE>S--,ALL TAX,N YE>S (! TAXPAY] 6BE COV]$ 0? ,,APA1 ! F/ "O 2G9N+ ON ,7,,DATE7' &! LA/ "O 5D+ ON ,7,,DATE7'4 ,,CCRA--,! ,CANADA ,CU/OMS & ,REV5UE ,AG5CY4 ,3V5;N--,7,"N ,( ,! ,RELEVANT ,3V5;N7'4 ,CRITICAL ASSUMP;N--,ANY ASSUM$ OBJECTIVE CRIT]ION T WD #HC ,APP5DIX ,,VI C#BC SIGNIFICANTLY A6ECT ! SUB/ANTIVE T]MS (! ,,APA IF ! "ULY+ 3DI;NS *ANG$1 :E!R OR N ! *ANGE IS )9 ! TAXPAY]'S 3TROL4 ,DIRECTOR ,G5]AL--,! ,DIRECTOR ,G5]AL1 ,9T]N,NAL ,TAX ,DIRECTORATE1 (! ,,CCRA1 OR ! ,DIRECTOR ,G5]AL'S DESIGNATE4 -------------------------------------#BD ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' ,,APA--,! ADV.E PRIC+ >RANGE;T 2T ! ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' T IS 9T5D$ 6REFLECT ! RELAT$ -PET5T AU?OR;Y AGREE;T 2T ! ,CANADIAN -PET5T AU?OR;Y &! ,7,"N ,( ,! ,=EIGN ,-PET5T ,AU?OR;Y7' DAT$ ,7,DATE ,( ,,BAPA7'4 ,,TSO--,A TAX S]VICES (FICE (! ,,CCRA4 #C4 ,COV]$ ,TRANSAC;NS ,& ,T]M ,? ,,APA COV]S ! FOLL[+ TRANSAC;NS 2T ! TAXPAY] & ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7' =! ,,APA YE>S3 ,7,LI/ ,! ,COV]$ ,TRANSAC;NS7' #HD ,APP5DIX ,,VI A#BD #D4 ,! ,ME?ODOLOGY ,& ,XS ,APPLIC,N ,! TRANSF] PRICES *>G$ 9 RESPECT (! COV]$ TRANSAC;NS % 2 DET]M9$ 0! TAXPAY] 9 A3ORD.E )! FOLL[+ TRANSF] PRIC+ ME?ODOLOGY 7,,TPM73 ,7,DESCRIBE ,! ,,TPM7' ,AM.TS US$ "U ? ,,TPM W 2 CALCULAT$1 EXPRESS$1 & PD 9 ,7,"N ,( ,! ,CURR5CY7' OR ! EQUIVAL5T4 ,=EIGN CURR5CY W 2 3V]T$ 9 A3ORD.E ) ,7,DESCRIBE7'4 #E4 ,E6ECT ,( ,! ,,APA ,IF ! TRANSF] PRICES *>G$ =! COV]$ TRANSAC;NS = AN ,,APA YE> H BE5 DET]M9$ 0! TAXPAY] 9 A3ORD.E )! ,,TPM1 &! TAXPAY] HAS -PLI$ )! T]MS & 3DI;NS ( ? ,,APA1 ! ,,CCRA W 3SID] T ^? TRANSF] PRICES = T YE> >E >M'S L5G? TRANSF] PRICES =! PURPOSES ( SEC;N #BDG (! ,ACT4 #F4 ,CRITICAL ,ASSUMP;NS ,=! PURPOSES ( ? ,,APA1 ! FOLL[+ CRITICAL ASSUMP;NS APPLY3 #HE ,APP5DIX ,,VI B#BD 7A7 ! BUSI;S ACTIVITIES & A3.T+ POLICIES & PRACTICES (! TAXPAY] & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' % REMA9 SUB/ANTI,Y ! SAME Z DESCRIB$ 9 ! ,,APA REQUE/2 7B7 ,7,LI/ ,O!R ,CRITICAL ,ASSUMP;NS7' ,IF "! IS A FAILURE 6MEET A CRITICAL ASSUMP;N1 ! TAXPAY] M/ NOTIFY ! ,DIRECTOR ,G5]AL 9 WRIT+ )9 ,7,NUMB]7' "DS ( 2COM+ AW>E (! FAILURE4 #G4 ,,APA ,REPORT+ ,= EA* ,,APA YE>1 ! TAXPAY] % FILE )! ,DIRECTOR ,G5]AL &! ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' AN ANNUAL REPORT DESCRIB+ ! TAXPAY]'S & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7''S ACTUAL OP],NS =! YE> & DEMON/RAT+ ! EXT5T (! TAXPAY]'S & ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7''S -PLI.E )! T]MS & 3DI;NS ( ? ,,APA4 ,! ANNUAL REPORT IS 69CLUDE ALL ITEMS CALL$ = 0? ,,APA1 & ANY REQUE/S 6! #HF ,APP5DIX ,,VI C#BD ,DIRECTOR ,G5]AL 6REVISE OR C.EL ? ,,APA4 ,EA* ANNUAL REPORT IS 69CLUDE ! FOLL[+ ITEMS3 7#A7 A COPY (! RELEVANT ,7AUDIT$7' F9ANCIAL /ATE;TS (! TAXPAY] & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' = T ,,APA YE>2 7#B7 A COPY ( ALL MANAGE;T & C]TIFIC,N LRS ISSU$ 6! TAXPAY] OR TO ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' BY ,79DEP5D5T AUDITORS/A3.TANTS7' ) RESPECT 6_! ,7EXAM9,N/REVIEW7' ( OP],NS OR ,7AUDIT/-PIL,N7' (! F9ANCIAL /ATE;TS (! TAXPAY] & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' = T ,,APA YE>1 P]T95T 6ANY ASPECT (! DET]M9,N (! TRANSF] PRICES ) RESPECT 6! COV]$ TRANSAC;NS OR -PLI.E )! T]MS & 3DI;NS ( ? ,,APA2 -------------------------------------#BE 7#C7 A COPY ( ,,CCRA ,=M ,T#AJF & ,7EQUIVAL5T =MS (! ,7,"N ,( #HG ,APP5DIX ,,VI A#BE ,! ,=EIGN ,TAX ,ADM9I/R,N7' & A3OMPANY+ S*$ULES7' REPORT+ ! COV]$ TRANSAC;NS =! RELEVANT ,,APA YE> & AN A3.T+ ( ANY DI6];ES 2T AM.TS REQUIR$ 6BE REPORT$ RESPECTIVELY 0! TAXPAY] & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' ON ^? =MS &! CORRESPOND+ AM.TS REPORT$ 0! TAXPAY] & ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7' 9 _! F9ANCIAL /ATE;TS = T ,,APA YE>2 7#D7 A DESCRIP;N ( ANY MAT]IAL *ANGES 9 F9ANCIAL OR TAX A3.T+ ME?ODS OR PR9CIPLES EMPLOY$ = T ,,APA YE> 9 RESPECT (! COV]$ TRANSAC;NS T DI6] F ! F9ANCIAL OR TAX A3.T+ ME?ODS EMPLOY$ & REFLECT$ 9 ! ,,APA REQUE/1 OR IF 9 ! TAXPAY]'S OP9ION1 "! 7 NO S* MAT]IAL *ANGES1 AN A6IRMATIVE /ATE;T 6T E6ECT2 7#E7 A DESCRIP;N ( ANY FAILURE 6MEET A CRITICAL ASSUMP;N1 &! R1SONS "!= OR1 IF "! H BE5 NO S* #HH ,APP5DIX ,,VI B#BE FAILURES1 A /ATE;T 6T E6ECT1 Z WELL Z A /ATE;T ON ! 3T9U+ RELEV.E (! CRITICAL ASSUMP;NS2 7#F7 A /ATE;T ID5TIFY+ ALL MAT]IAL DI6];ES 2T ! DESCRIP;N (! TAXPAY]'S BUSI;S OP],NS 3TA9$ 9 ! ,,APA REQUE/ &! TAXPAY]'S BUSI;S OP],NS = T ,,APA YE>1 OR IF 9 ! TAXPAY]'S OP9ION "! 7 NO MAT]IAL DI6];ES1 AN A6IRMATIVE /ATE;T 6T E6ECT2 7#G7 ALL APPROPRIATE 9=M,N & -PUT,NS NEC 6DESCRIBE & SUPPORT ! APPLIC,N (! ,,TPM 6! COV]$ TRANSAC;NS &! RESULTS = T ,,APA YE>1 DEMON/RAT+ ! -PLI.E )! ,,TPM2 7#H7 AN ANALYSIS & A3.T+ ( ANY -P5SAT+ ADJU/;TS OR SUBSEQU5T -P5SAT+ ADJU/;TS REQUIR$ "U ? ,,APA1 &! MANN] 9 : ! RELAT$ PAY;TS W]E1 OR W BE1 MADE2 & #HI ,APP5DIX ,,VI C#BE 7#I7 O!R ITEMS Z MAY 2 APPROPRIATE 6! "PICUL> CIRCUM/.ES (! TAXPAY] & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7'4 ,! F/ ANNUAL REPORT W AL 9CLUDE A COPY (! ,,APA 5T]$ 962T ! ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7'4 ,9 ! EV5T T "O OR M ,,APA YE>S H ELAPS$ PRIOR 6! SIGN+ ( ? ,,APA1 ! ORIG9AL & TWO COPIES ( EA* ANNUAL REPORT >E 6BE FIL$ )! ,DIRECTOR ,G5]AL )9 ,7,NUMB]7' "DS F ! DATE (! TAXPAY]'S SIGNATURE ( ? ,,APA4 ,! ORIG9AL & TWO COPIES ( EA* ANNUAL REPORT = O!R ,,APA YE>S >E 6BE FIL$ )! ,DIRECTOR ,G5]AL &! ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7' NO LAT] ?AN ,7,NUMB]7' "DS AF ! 5D (! RELEVANT ,,APA YE>4 ,FAILURE 6-PLY )! ANNUAL REPORT FIL+ REQUIRE;TS1 Z SET \ ABV1 MAY RESULT 9 ! C.ELL,N ( ? ,,APA4 #IJ ,APP5DIX ,,VI D#BE ,ANY CL>IFIC,N OR A4I;NAL 9=M,N REQUE/$ 0! ,,CCRA IS 6BE SUPPLI$ 0! DATE SPECIFI$ OR Z EXT5D$ 0! ,,CCRA4 #H4 ,,APA ,AUDIT ,,TSO AUDITS ) RESPECT 6! COV]$ TRANSAC;NS ( AN ,,APA YE> W G5],Y 2 LIMIT$ 6V]IFY+ T3 --! T]MS & 3DI;NS ( ? ,,APA H BE5 -PLI$ )2 --MAT]IAL REPRES5T,NS 9 ! ,,APA REQUE/1 RELAT$ SUBMIS.NS1 &! ANNUAL REPORTS REMA9 VALID & A3URATELY DESCRIBE ! OP],NS (! TAXPAY] & ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7'2 --! TAXPAY] APPLI$ ! ,,TPM 3SI/5TLY 9 A3ORD.E )! T]MS & 3DI;NS ( ? ,,APA2 --SUPPORT+ DATA & CALCUL,NS US$ 9 APPLY+ ! ,,TPM 7 CORRECT 9 ALL MAT]IAL RESPECTS2 & --! CRITICAL ASSUMP;NS "ULY+ ? ,,APA REMA9 VALID & RELEVANT4 #IA ,APP5DIX ,,VI E#BE ,IF A ,,TSO DET]M9ES T ANY MATT] \TL9$ ABV HAS N BE5 RESOLV$1 ! ,,TSO W 3SULT )! ,DIRECTOR ,G5]AL4 ,! ,,TSO MAY1 AF APPROPRIATE 3SULT,N )! ,DIRECTOR ,G5]AL1 PROPOSE ADJU/;TS 6GIVE E6ECT 6? ,,APA OR PROPOSE USUAL & R\T9E AUDIT ADJU/;TS 6! DET]M9,N & -PUT,N (! TAXPAY]'S 9COME & TRANSF] PRICES REPORT$ =! PURPOSES (! COV]$ TRANSAC;NS DUR+ ! TAX,N YE> OR YE>S "U AUDIT Z DET]M9$ 9 A3ORD.E ) ? ,,APA4 ,S* PROPOS$ ADJU/;TS W N A6ECT ! 3T9U+ VALID;Y OR APPLICABIL;Y ( ? ,,APA4 ,IF ! TAXPAY] AGREES ) S* PROPOS$ ADJU/;TS1 !Y W 2 TR1T$ Z SUBSEQU5T -P5SAT+ ADJU/;TS 9 A3ORD.E ) SEC;N #AJ ( ? ,,APA4 ,IF ! TAXPAY] DOES N AGREE )! PROPOS$ ADJU/;TS1 ! TAXPAY] MAY REF] ! MATT] 6! ,DIRECTOR ,G5]AL = RESOLU;N 9 A3ORD.E ) SEC;N #AA ( ? ,,APA4 #IB ,APP5DIX ,,VI #BF #I4 ,RECORD ,RET5;N ,9 A4I;N 6XS OBLIG,NS "U ! ,ACT1 ! TAXPAY] M/ MA9TA9 SU6ICI5T BOOKS1 RECORDS1 & O!R 9=M,N 65A# ! ,,CCRA 6DET]M9E ! EXT5T (! TAXPAY]'S -PLI.E ) ? ,,APA4 ,9=M,N REQUE/$ 0A ,,TSO DUR+ AN ,,APA AUDIT M/ 2 MADE AVAILA# 6! ,,TSO )9 ,7,NUMB]7' "DS (A WRITT5 REQUE/4 ,IF A4I;NAL "T IS NE$$1 AN APPROPRIATE EXT5.N ( "T MAY 2 GRANT$ 0! ,,CCRA ^U WRITT5 REQUE/ )9 ? ,7,NUMB]7'-"D P]IOD4 ,%D ! ,,TSO'S REQUE/ 9VOLVE MAT]IALS T >E N 9 ! ,5GLI% OR ,FR5* LANGUAGE1 ! ,,TSO MAY REQUE/ A TRANSL,N4 ,! TRANSL,N % 2 PROVID$ 6! ,,TSO )9 ,7,NUMB]7' "DS ( S* REQUE/4 ,AN APPROPRIATE EXT5.N ( "T MAY 2 GRANT$ 0! ,,CCRA ^U WRITT5 REQUE/4 #AJ4 ,-P5SAT+ ,ADJU/;TS ,9 ! EV5T T "O OR M ,,APA YE>S H ELAPS$ &! APPROPRIATE ,CANADIAN F$]AL 9COME TAX RETURNS H BE5 #IC ,APP5DIX ,,VI A#BF FIL$ PRIOR 6! SIGN+ ( ? ,,APA1 AM5D$ ,CANADIAN F$]AL 9COME TAX RETURNS % 2 FIL$1 Z NEC1 )9 ,7,NUMB]7' "DS F ! DATE (! TAXPAY]'S SIGNATURE ( ? ,,APA REFLECT+ ! APPLIC,N (! ,,TPM4 ,ANY RESULT+ -P5SAT+ ADJU/;T REQUIR$ 6BR+ ! PREVI\SLY FIL$ RETURNS 9 AGREE;T )! AM.TS DET]M9$ 0! APPLIC,N (! ,,TPM = EA* ,,APA YE> M/ 2 PD 6! APPROPRIATE 5T;Y )9 ? P]IOD4 ,= ,,APA YE>S T H N ELAPS$ 2F ! SIGN+ ( ? ,,APA1 6! EXT5T T A -P5SAT+ ADJU/;T IS NEC1 ! TAXPAY] OR ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7'1 Z ! CASE MAY BE1 % PAY ! REQUIR$ -P5SAT+ ADJU/;T )9 "O HUNDR$ & EI 6: ! -P5SAT+ ADJU/;T RELATES4 ,A SUBSEQU5T -P5SAT+ ADJU/;T MAY >ISE :51 AF ! FIL+ (A TAX RETURN = AN ,,APA YE>1 ! TAXPAY] OR ! ,,CCRA MAKES USUAL & R\T9E ADJU/;TS 7E4G41 CORREC;N ( MA!MATICAL ]RORS7 6! DET]M9,N & -PUT,N (! TRANSF] #ID ,APP5DIX ,,VI B#BF PRICES = T ,,APA YE> 9 A3ORD.E ) ? ,,APA4 ,ANY SUBSEQU5T -P5SAT+ ADJU/;TS PROPOS$ 0! ,,CCRA & AGRE$ 60! TAXPAY] M/ 2 PD )9 N9ETY 7#IJ7 "DS F ! DATE (! REASSESS;T4 ,:5 A SUBSEQU5T -P5SAT+ ADJU/;T >ISES Z A RESULT (A PROPOSAL 0! ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7'1 ! TAXPAY] W PROVIDE NOTICE 6! ,,CCRA )9 N9ETY 7#IJ7 "DS F ! DATE (! PROPOSAL4 ,! TAXA# 9COME (! TAXPAY] = AN ,,APA YE> W TAKE 96A3.T ALL -P5SAT+ ADJU/;TS & SUBSEQU5T -P5SAT+ ADJU/;TS1 Z -PUT$ 9 A3ORD.E ) ? ,,APA1 & W 2 US$ = ALL ,CANADIAN F$]AL 9COME TAX PURPOSES 79CLUD+ =EIGN TAX CR$ITS & )HOLD+ TAXES IF ! "ULY+ NATURE (! ADJU/;T REQUIRES ^!74 ,A LIABIL;Y >IS+ F A -P5SAT+ ADJU/;T OR SUBSEQU5T -P5SAT+ ADJU/;T W 2 DEEM$ 6A3RUE Z (! LA/ "D (! ,,APA YE> 6: X RELATES1 & W 2 TAK5 96A3.T = 9T]E/ PURPOSES & 9 ! -PUT,N #IE ,APP5DIX ,,VI C#BF ( ANY REQUIR$ TAX 9/AL;TS = T ,,APA YE> OR SUBSEQU5T TAX,N YE>S4 ,! TAXPAY] & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' W SETTLE -P5SAT+ ADJU/;TS OR SUBSEQU5T -P5SAT+ ADJU/;TS BY ,7,ME?OD ,( ,PAY;T7'4 ,PAY;TS ( -P5SAT+ ADJU/;TS OR SUBSEQU5T -P5SAT+ ADJU/;TS >E 6BE MADE 9 ! CURR5CY 9 : PAY;TS 2T ! TAXPAY] & ,7,"N ,( ,! ,NON-,RESID5T ,5T;Y7' >E MADE =! COV]$ TRANSAC;NS4 #AA4 ,4PUTE ,RESOLU;N ,ANY 4PUTE >IS+ "U ? ,,APA % 2 RESOLV$ 0! ,DIRECTOR ,G5]AL :O MAY1 9T] ALIA3 --H ! ,,TSO ABIDE 0! T]MS ( ? ,,APA Z 9T]PRET$ 0! ,DIRECTOR ,G5]AL2 --REVISE ? ,,APA )! 3CURR;E (! TAXPAY]2 --C.EL ? ,,APA2 OR --REVOKE ? ,,APA 9 A3ORD.E )! RELEVANT PROC$URES SET \ 9 SEC;NS #AC "? #AE ( ? ,,APA4 #IF ,APP5DIX ,,VI #BG ,)\T LIMIT+ ! G5]AL;Y (! =EGO+1 & 0WAY ( EXAMPLE ONLY1 4PUTES ) RESPECT TO1 9T] ALIA1 ! 9T]PRET,N ( ANY T]M ( ? ,,APA1 :E!R A GIV5 TRANSAC;N IS A COV]$ TRANSAC;N1 :E!R ! TAXPAY] HAS -PLI$ )! RECORD RET5;N REQUIRE;TS1 & :E!R ! ,,APA %D 2 EI REVOK$ OR C.ELL$ >E ALL 4PUTES T % 2 RESOLV$ Z SET \ ABV 0! ,DIRECTOR ,G5]AL4 ,! ,DIRECTOR ,G5]AL'S DECI.N W 2 F9AL4 ,NO?+ 9 ? ,,APA % 2 R1D OR 3/RU$ Z RE/RICT+ ! JURISDIC;N (! ,TAX ,C\RT ( ,CANADA "U ,"P ,I1 ,DIVI.N ;,J (! ,ACT %D ! TAXPAY] WI% 6APP1L AN ASSESS;T OR REASSESS;T = AN ,,APA YE> Z IF ? ,,APA _H N"E EXI/$4 #AB4 ,USE1 ,4CLOSURE1 ,& ,PROTEC;N ,( ,9=M,N ,,APA'S &! 9=M,N T ! ,,CCRA OBTA9S OR G5]ATES DUR+ ! ,,APA PROCESS1 9CLUD+ -M]CI,Y S5SITIVE & PROPRIET>Y DATA IS PROVID$ =! PURPOSES ( ADM9I/]+ ! ,ACT4 ,3SEQU5TLY1 ! 3FID5TIAL;Y PROVI.NS (! ,ACT &! ,3V5;N #IG ,APP5DIX ,,VI A#BG LIMIT ! "RS & P[]S (! ,,CCRA 6USE & 4CLOSE 9=M,N SUBMITT$ 9 3NEC;N ) AN ,,APA4 ,ACLY1 ! ,,CCRA MAY EMPLOY 9=M,N OBTA9$ OR G5]AT$ DUR+ ! PROCESS+ ( ? ,,APA 9 REASSESS+ TAX,N YE>S N COV]$ 0? ,,APA OR = TRANSAC;NS N EXPRESSLY 9CLUD$ Z "P (! COV]$ TRANSAC;NS "U ? ,,APA4 ,EXCEPT Z O!RWISE PROVID$ 0WRITT5 AGREE;T1 ? ,,APA MAY N 2 9TRODUC$ 0! ,TAXPAY] OR ! ,,CCRA Z EVID;E 9 ANY ADM9I/RATIVE OR JUDICIAL PROCE$+ 9 REL,N 6ANY TAX,N YE>1 TRANSAC;N1 OR P]SON4 #AC4 ,REVI.N ,( ,? ,,APA ,? ,,APA MAY 2 REVIS$ IF X IS E/ABLI%$ T3 --"! HAS BE5 A FAILURE 6MEET A CRITICAL ASSUMP;N2 --"! HAS BE5 A *ANGE 9 LAW OR 6! ,3V5;N T MODIFIES ! ,CANADIAN F$]AL 9COME TAX TR1T;T ( ANY MATT] COV]$ 0? ,,APA2 OR #IH ,APP5DIX ,,VI B#BG --"! HAS BE5 A MAT]IAL *ANGE 9 CIRCUM/.ES1 Z E/ABLI%$ "? ! FIL+ ( ANNUAL REPORTS OR ! AUDIT 0A ,,TSO ( ANY (! ,,APA YE>S1 OR ANY O!R M1NS4 ,IF ! TAXPAY] 2LIEVES T ? ,,APA REQUIRES REVI.N1 ! TAXPAY] % NOTIFY ! ,DIRECTOR ,G5]AL4 ,! NOTICE % 2 FIL$ PROMPTLY1 SPECIFY ! R1SON =! REVI.N1 & % 9CLUDE SUPPORT+ DOCU;T,N4 ,! TAXPAY] &! ,DIRECTOR ,G5]AL W 4CUSS H[ ? ,,APA MAY 2 REVIS$4 ,IF ! ,DIRECTOR ,G5]AL &! TAXPAY] AGREE ON A REVIS$ ADV.E PRIC+ >RANGE;T1 ! E6ECTIVE DATE ( T >RANGE;T W 2 /AT$ 9 T ADV.E PRIC+ >RANGE;T4 ,IF ! "PIES FAIL 6SIGN A REVIS$ ADV.E PRIC+ >RANGE;T1 ! ,DIRECTOR ,G5]AL MAY C.EL ? ,,APA4 ,IF ! ,DIRECTOR ,G5]AL &! TAXPAY] AGREE 6REVISE ? ,,APA1 ! ,CANADIAN -PET5T AU?OR;Y W SEEK 3CURR;E =! REVI.N F ! ,7,"N ,( ,! ,=EIGN #II ,APP5DIX ,,VI C#BG ,-PET5T ,AU?OR;Y7'4 ,9 ! EV5T T ! ,7,"N ,( ,! ,=EIGN ,-PET5T ,AU?OR;Y7' DOES N AGREE ON ! REVI.N1 ! ,DIRECTOR ,G5]AL MAY3 --3T9UE 6APPLY ? ,,APA2 --APPLY ! REVIS$ ,,APA2 OR --C.EL ? ,,APA4 #AD4 ,C.ELL,N ,( ,? ,,APA ,! ,DIRECTOR ,G5]AL MAY C.EL ? ,,APA1 IF X IS E/ABLI%$ T3 --! TAXPAY] OR ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7' HAS MADE ANY MAT]IAL MISREPRES5T,N1 MISTAKE1 OR OMIS.N 9 ! ,,APA REQUE/ OR AN ANNUAL REPORT OR RENEWAL SUBMIS.NS ) RESPECT 6? ,,APA OR 9 SUPPLY+1 OR FAIL+ 6SUPPLY1 ANY RELEVANT 9=M,N ) RESPECT 6? ,,APA2 --! TAXPAY] OR ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7' FAIL$ 6-PLY ) ANY MAT]IAL T]M OR 3DI;N ( ? ,,APA2 --"! HAS BE5 A FAILURE 6MEET A CRITICAL ASSUMP;N2 #AJJ ,APP5DIX ,,VI D#BG --"! HAS BE5 A *ANGE 9 LAW OR 6! ,3V5;N T MODIFIES ! ,CANADIAN F$]AL 9COME TAX TR1T;T ( ANY MATT] COV]$ 0? ,,APA2 OR --"! HAS BE5 A FAILURE 6SIGN A REVIS$ ,,APA4 -------------------------------------#BH ,IF ? ,,APA IS C.ELL$3 --! TAXPAY] W 2 PROVID$ )A WRITT5 /ATE;T SPECIFY+ ! GR.DS =! C.ELL,N2 --! ,7,"N ,( ,! ,=EIGN ,-PET5T ,AU?OR;Y7' W 2 9=M$2 --! C.ELL,N USU,Y W 2 E6ECTIVE Z (! 2G9N+ (! TAX,N YE> : RELATES 6! CIRCUM/.ES LI/$ 9 ! PREC$+ P>AGRAPH2 --? ,,APA W C1SE 6BE ( ANY FUR!R =CE & E6ECT ) RESPECT 6! TAXPAY] &! ,M9I/] ( ,N,NAL ,REV5UE1 Z (! E6ECTIVE DATE (! C.ELL,N2 & --AF ! E6ECTIVE DATE (! C.ELL,N1 ! TRANSAC;NS PREVI\SLY COV]$ 0! #AJA ,APP5DIX ,,VI A#BH ,,APA W 2 SUBJECT 6! PROVI.NS (! ,ACT &! ,3V5;N4 #AE4 ,REVOC,N ,( ,? ,,APA ,! ,DIRECTOR ,G5]AL MAY REVOKE ? ,,APA IF X IS E/ABLI%$ T3 --! TAXPAY] OR ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7' HAS MADE ANY MAT]IAL MISREPRES5T,N T IS ATTRIBUTA# 6NEGLECT1 C>E.S;S1 OR WILL;L DEFAULT 9 ! ,,APA REQUE/1 AN ANNUAL REPORT1 OR RENEWAL SUBMIS.NS ) RESPECT 6? ,,APA OR 9 SUPPLY+1 OR FAIL+ 6SUPPLY1 ANY RELEVANT 9=M,N ) RESPECT 6? ,,APA2 OR --! TAXPAY] OR ,7,"N ,( ,! ,NON- ,RESID5T ,5T;Y7' FAIL$ 6-PLY ) ANY MAT]IAL T]M OR 3DI;N ( ? ,,APA4 ,IF ? ,,APA IS REVOK$3 --! TAXPAY] W 2 PROVID$ )A WRITT5 /ATE;T SPECIFY+ ! GR.DS =! REVOC,N2 #AJB ,APP5DIX ,,VI B#BH --! ,7,"N ,( ,! ,=EIGN ,-PET5T ,AU?OR;Y7' W 2 9=M$ ( S* REVOC,N2 --S* REVOC,N W 2 E6ECTIVE F ! F/ "D (! F/ ,,APA YE>1 & ? ,,APA W 2 ( NO =CE & E6ECT ) RESPECT 6! TAXPAY] &! ,M9I/] ( ,N,NAL ,REV5UE Z ?\< X _H N"E BE5 SIGN$2 --! TRANSAC;NS PREVI\SLY COV]$ 0! ,,APA W 2 SUBJECT 6! PROVI.NS (! ,ACT &! ,3V5;N4 #AF4 ,*ANGE ,9 ,! ,=EIGN ,TAX ,ADM9I/R,N'S ,,APA ,IF ! ,7,"N ,( ,! ,=EIGN ,TAX ,ADM9I/R,N7''S ,,APA IS N 3SI/5T ) ? ,,APA OR HAS BE5 REVIS$1 C.ELL$1 OR REVOK$1 ! TAXPAY] % NOTIFY ! ,DIRECTOR ,G5]AL )9 ,7,NUMB]7' "DS ( 2COM+ AW>E ( S* 9CONSI/5CY OR AC;N4 ,AF ! ,CANADIAN -PET5T AU?OR;Y 3SULTS )! ,7,"N ,( ,! ,=EIGN ,-PET5T ,AU?OR;Y7'1 ! ,DIRECTOR ,G5]AL MAY3 --3T9UE 6APPLY ? ,,APA2 --REVISE ? ,,APA )! 3CURR;E (! TAXPAY]2 #AJC ,APP5DIX ,,VI C#BH --C.EL ? ,,APA2 OR --REVOKE ? ,,APA4 #AG4 ,RENEWAL ,REQUE/S = RENEWAL ( ? ,,APA %D 2 DIRECT$ 6! ,DIRECTOR ,G5]AL & FOLL[ ! =M & PROC$URES & -PLY )! REQUIRE;TS T APPLY 6AN 9ITIAL REQUE/ = AN ADV.E PRIC+ >RANGE;T T >E 9 E6ECT AT ! "T ! REQUE/ = RENEWAL IS MADE4 #AH4 ,*ANGE ,9 ,LAW ,OR ,6,! ,3V5;N ,IF "! IS A *ANGE 9 LAW OR 6! ,3V5;N T MODIFIES ! ,CANADIAN F$]AL 9COME TAX TR1T;T ( ANY MATT] COV]$ 0? ,,APA1 ! NEW OR AM5D$ LAW OR ! ,3V5;N W SUP]S$E ? ,,APA 6! EXT5T T X IS 9CONSI/5T4 -------------------------------------#BI #AI4 ,NOTICE ,ANY NOTICES 7OR NOTIFIC,NS7 REQUIR$ 0? ,,APA % 2 MADE 9 WRIT+4 ,NOTICES 6! ,DIRECTOR ,G5]AL % 2 A4RESS$ Z FOLL[S3 #AJD ,APP5DIX ,,VI A#BI ,DIRECTOR ,G5]AL ,9T]N,NAL ,TAX ,DIRECTORATE ,CANADA ,CU/OMS & ,REV5UE ,AG5CY ,FIF? FLOOR #CDD ,SLAT] ,/REET ,OTTAWA ,,ON ,K#A;,A #J;,L#E ,,CANADA ,ATT5;N3 ,DIRECTOR1 ,-PET5T ,AU?OR;Y ,S]VICES ,DIVI.N OR 6S* O!R REPRES5TATIVE OR A4RESS Z SPECIFI$ 0WRITT5 NOTICE 6! TAXPAY]4 ,NOTICES 6! TAXPAY] % 2 A4RESS$ Z FOLL[S3 ,7,"N ,( ,! ,CANADIAN ,TAXPAY]7' ,ATT5;N3 ,7,"N ,( ,APPROPRIATE ,(FIC]7' ,7,A4RESS ,( ,! ,TAXPAY]7' #AJE ,APP5DIX ,,VI B#BI OR 6S* O!R REPRES5TATIVE OR A4RESS Z SPECIFI$ 0WRITT5 NOTICE 6! ,DIRECTOR ,G5]AL4 #BJ4 ,P5ALTIES ,Z L;G Z ? ,,APA REMA9S 9 E6ECT &! TAXPAY] -PLIES )! T]MS & 3DI;NS ( ? ,,APA1 NO TRANSF] PRIC+ P5ALTY "U SUBSEC;N #BDG7#C7 (! ,ACT W 2 ASSESS$ ) RESPECT 6! COV]$ TRANSAC;NS4 #BA4 ,C.T]"PS ,? ,,APA MAY 2 SIGN$ 9 C.T]"PS1 ) EA* C.T]"P DEEM$ AN ORIG9AL4 #BB4 ,MISCELLANE\S ,? ,,APA 3/ITUTES ! 5TIRE >RANGE;T 2T ! "PIES &1 EXCEPT Z O!RWISE PROVID$1 NO WRITT5 OR ORAL "U/&+S OR REPRES5T,NS PRE-DAT+ ! SIGN+ ( ? ,,APA % 2 ( ANY E6ECT4 ,EXCEPT Z O!RWISE PROVID$1 ? ,,APA MAY N 2 V>I$1 AM5D$1 OR SUPPLE;T$ EXCEPT 0WRITT5 9/RU;T SIGN$ 0! "PIES4 ,9 ,WIT;S ,":( ! "PIES H SIGN$ ? ,,APA ON ! DATES 9DICAT$ 2L4 #AJF ,APP5DIX ,,VI C#BI ,7,"N ,( ,! ,TAXPAY]7' ,DATE ---- ,BY3 ,7,"N ,( ,! ,REPRES5TATIVE7' ,7,TITLE7' ,! ,M9I/] ,( ,N,NAL ,REV5UE ,DATE ---- ,BY3 ,7,"N ,( ,! ,(FICIAL7' ,DIRECTOR ,G5]AL ,9T]N,NAL ,TAX ,DIRECTORATE ,CANADA ,CU/OMS & ,REV5UE ,AG5CY #AJG