T106 Information return of non-arm's length transactions with non-residents

The following tables represent a modification of a collection of datasets provided by the Canada Revenue Agency in response to a request from the Parliamentary Budget Officer in April 2019. The statistics contain information on non-arm’s length transactions between persons resident in Canada and non-resident persons as reported on form T106 for the 2014 to 2018 taxation years, and objections data covering the period of April 1, 2014 through to March 1, 2019.

Data and Resources

Additional Info

Field	Value
Last Updated	April 17, 2026, 20:52 (UTC)
Created	April 17, 2026, 20:52 (UTC)
contact_person	{}
criticality_level	[]
data_dictionary	[]
geographic_scope	[]
open_canada_collection	primary
open_canada_date_published	2019-08-16 00:00:00
open_canada_keywords	{"fr": ["T106", "des opérations avec lien de dépendance effectuées avec des non-résidents", "Directeur Parlementaire du Budget", "le prix de transfert", "Le principe de pleine concurrence", "case 5", "case f", "case I", "case e", "Décisions visant les évaluations contestées liées aux prix de transfert"], "en": ["T106", "Non-Arm's Length Transactions with Non-Residents", "Parliamentary Budget Officer", "transfer pricing", "arm’s length principle", "box 5", "box f", "box I", "box e", "transfer pricing audits"]}
open_canada_subject	["economics_and_industry"]
sensitivity_level	unrestricted
title_fr	T106 Déclaration de renseignements sur des opérations avec lien de dépendance effectuées avec des non-résidents
update_frequency	not_planned