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ARTICLE · 02 APRIL 2026

Points clés de l'affaire ExxonMobil quant aux prix de transfert

Blake, Cassels & Graydon LLP
Blake, Cassels & Graydon LLP
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La Cour canadienne de l'impôt (la « Cour ») a récemment rendu une décision détaillée en matière de prix de transfert dans l'affaire ExxonMobil Canada Resources Company v. His Majesty the King (l'« affaire ExxonMobil »).

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La Cour canadienne de l'impôt (la « Cour ») a récemment rendu une décision détaillée en matière de prix de transfert dans l'affaire ExxonMobil Canada Resources Company v. His Majesty the King (l'« affaire ExxonMobil »). Cette décision s'appuie sur un certain nombre de principes établis dans la jurisprudence canadienne liée aux prix de transfert. Voici cinq points à retenir de l'affaire ExxonMobil :

  1. Les principes de l'OCDE applicables en matière de prix de transfert (les « Principes ») constituent un outil d'interprétation largement acceptée; mais ils n'ont pas « force de loi » (controlling). La Cour a reconnu que les Principes n'ont pas le pouvoir autoritaire d'une loi. Elle a néanmoins accordé un poids très limité à la preuve fournie par l'expert de la Couronne en partie parce que celui-ci n'avait pas correctement mis en application les Principes. Selon des modifications qui ont été proposées à l'article 247 de la Loi de l'impôt sur le revenu (la « LIR »), le futur libellé de

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