Cole & Partners recently acquired the website and its contents. We plan on continuing to maintain this site as a free transfer pricing educational reference source. Over the coming months we will be reviewing the contents, as well as enhancing the overall content, to ensure it captures the most recent positions on transfer pricing matters.

Cole & Partners is a boutique firm that, in addition to global transfer pricing, provides: business valuation, financial litigation support, and mergers and acquisitions advisory services. Please visit our firmís website,, to learn more about our services.


WELCOME TO TRANSFERPRICING.CA was set up to promote understanding of Canadian transfer pricing rules and regulations. You will find the following sections here:



About Cole & Partners.




What is transfer pricing and how to prepare documentation.





What are the transfer pricing tax rules in Canada.





What is e-business and how is it taxed in Canada.





Download all the necessary resources for free.





Links to other sites dealing with transfer pricing issues.





DISCLAIMER: This service is operated by Cole Valuation Partners Limited. While every effort has been made to ensure that this site contains accurate information, it is possible that errors do exist in the materials presented. All of the information provided here is provided ďas isĒ, with no guarantees of completeness, accuracy or timelines, and without warranties of any kind, express or implied. The information presented on this site should not be considered to be, or construed as legal, economic, tax, or accounting advice.

© Cole Valuation Partners Limited 2007. All rights reserved.