28RPM price (transfer price using the residual pricing method)

28  RPM price (transfer price using the residual pricing method)   Subject to this Part, if the cost‑plus price and the netback price of an assessable gas for a taxpayer in a year of tax can be obtained by applying the residual pricing method, the RPM price for the assessable gas for the taxpayer in the year of tax is the price given by the formula:  Note: The residual pricing method can be applied only if certain information is available (see subsection 33(1)), and cannot be applied if there is a tolling arrangement with a non‑commercial tolling fee (see subsection 33(2)).