méthode du prix d'achat comparable sur le marché libre

CONT: The Department [of National Revenue, Customs and Excise] views the comparable uncontrolled purchase price method as the primary method of determining a reasonable price because it results in a reasonable price that reflects a comparable transaction between a buyer and seller dealing at arm's length. Therefore, the comparable uncontrolled purchase price method should be used to determine the reasonable price whenever the conditions for its application are available. The comparable uncontrolled purchase price method requires that the reasonable price be calculated as the price of comparable uncontrolled purchases.