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Cartel enforcement proceedings have increased exponentially in recent years, due to the introduction of competition laws in new jurisdictions, greater cooperation and coordination among international competition law authorities and especially, the proliferation of effective amnesty, leniency and immunity programmes (‘Leniency Programmes’). Leniency Programmes in particular are quickly becoming synonymous with anti-cartel enforcement to international authorities. Members of the International Comp

2025 will be remembered as a year of transition for Canadian taxpayers.

At times like this, when health and safety are at the forefront of everyone's mind, tax planning, including transfer pricing, understandably, is generally put aside.

Cross-border investments often provide opportunities to shift tax deductions and income between jurisdictions in order to maximize global tax efficiency.

The U.S. recently enacted the One Big Beautiful Bill (OBBB), a major tax reform affecting individuals and corporations. While primarily U.S.-focused, the legislation has important consequences for Canadians with U.S. income, investments, or business operations.

The recently-proclaimed amendments to the Ontario Securities Act that create causes of action for investors in the secondary market with respect to misleading, insufficient or late disclosure will become effective on December 31, 2005. This update considers how the new regime will affect mutual funds and other investment funds that are reporting issuers.

This is a case comment on the Ontario Court of Appeal’s February 23, 2005 decision in BNY Capital Corp v. Katotakis (2005), 1 B.L.R. (4th) 168

The new Liberal government's first budget included a number of cross-border measures impacting transfer pricing documentation, the arm's length principle for transfer pricing...

Businesses with international operations need to be aware of changes to the required transfer pricing documentation that will apply in the near future.

In this exclusive interview with CanadianSME Small Business Magazine, we connect with Errol Tenenbaum, Partner at Robins Appleby LLP, specializing in Tax, Estate Planning, and Business Law, alongside Jordana Lyons...

On June 28, 2024, the Supreme Court of Canada (SCC) released Dow Chemical Canada ULC (2024 SCC 23) (Dow) and Iris Technologies Inc. (2024 SCC 24) (Iris), two decisions which sought to clarify whether...

On March 26, 2026, Bill C-15 (Budget 2025 Implementation Act, No. 1) received Royal Assent, bringing into force significant amendments to Canada’s transfer pricing rules under section 247 of the Income Tax Act.

On April 19, 2021, the Federal Government of Canada unveiled its first budget in two years, promising over $100 billion in new spending intended to propel Canada's economic recovery from the COVID-19 pandemic.

The 2019 Canadian federal budget was released on March 19, 2019.

In a unanimous decision, released on October 18, 2012, the Supreme Court of Canada upheld the judgment of the Federal Court of Appeal in "Canada v. GlaxoSmithKline Inc."

This article relates to recent developments in Canadian Tax Law.

In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.