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ARTICLE · 13 OCTOBER 2010

Canadian Tax @ Gowlings: October 7, 2010

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On July 26, 2010, the Federal Court of Appeal ("FCA") overturned one of the most significant transfer pricing decisions in Canadian history in the case of GlaxoSmithKline Inc. v. The Queen (the "Glaxo case").

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Edited by Laura Monteith

Contents

  • Federal Court of Appeal "Gets it Right" and Overturns Tax Court's Glaxo Ruling
  • TD Securities Case: Tax Refunds for U.S. LLCs?
  • Taxand - access Taxand's Take for the latest tax issues affecting multinationals worldwide as well as Taxand's latest range of publications.

Federal Court of Appeal "Gets it Right" and Overturns Tax Court's Glaxo Ruling
 By Pierre Alary, Dale Hill, Mark Kirkey and Jamal Hejazi, Ph.D.

Introduction

On July 26, 2010, the Federal Court of Appeal ("FCA") overturned one of the most significant transfer pricing decisions in Canadian history in the case of GlaxoSmithKline Inc. v. The Queen1(the "Glaxo case"). When examined from all avenues, the case yields important conclusions that both practitioners and multinational corporations alike should note when dealing with contentious transfer pricing issues.  Specifically, the court held that a comprehensive examination of all relevant facts as

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