Transfer pricing has been a favorite Canada Border Services Agency (CBSA) enforcement target for some time now. Payments made by importers because of income tax transfer pricing requirements can trigger obligations and liabilities under Canadian customs laws.
The NEXUS program is a joint initiative of United States Customs and Border Protection and the Canada Border Services Agency, which enables pre-approved, low-risk travellers to receive expedited entry when travelling to the United States or Canada. Unfortunately, not everyone will be in a position to satisfy the NEXUS eligibility criteria.
On September 19, 2011, Citizenship and Immigration Canada published Operational Bulletin 346, which authorized the recapture of unused time that would otherwise count against the time limits that are normally imposed on intracompany transferees. As a result of Operational Bulletin 346, now only periods of physical presence in Canada while holding an intracompany transferee work permit will count towards the time limits.
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