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  • Article

    GE Capital Canada: FCA Dismisses Crown’s Transfer Pricing Appeal on Guarantee Fees

    On November 16, 2010, the Federal Court of Canada ("FCA") heard the Crown’s appeal from a decision by Hogan J. of the Tax Court of Canada ("TCC").
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Canadian Back-To-Back Loan Proposals

    The 2014 federal budget included measures intended to eliminate the use of back-to-back loans to avoid the thin capitalization rules and/or withholding tax on interest paid to non-arm’s length non-residents.
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
Article

Canadian Tax @ Gowlings - February 3, 2010

As banking secrecy is eroded in formerly tight-lipped jurisdictions like Switzerland, there is no time like the present to come forward under the Canadian voluntary disclosure ("VD") program to declare previously unreported foreign income and avoid significant fines, penalties, interest and even potential criminal prosecution.
CanadaTax
Gowling WLG
Gowling WLG
  • Article

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

    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 »).
    CanadaTax
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Sept secteurs sous la loupe de L'agence du revenu du Canada

    Le budget fédéral pour l'année 2021 a alloué un montant additionnel de 304.1 millions de dollars à l'ARC afin de l'aider dans sa lutte contre l'évasion fiscale et l'évitement fiscal agressif.
    CanadaTax
    Fasken (French)
    Fasken (French)
  • Article

    Landmark Israeli Transfer Pricing Ruling And Its Implications For Canadian Tax Law And Canadian Cross-Border Businesses

    The recent Israeli District Court decision in Hexadite Ltd. v. Israel Tax Authority marks a defining moment in how transfer pricing and valuation principles are applied to business-model change transactions.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Proposed Transfer Pricing Reform: What Do Businesses Need To Know?

    The 2025 federal budget includes draft legislation that would implement a significant rewrite of Canada's transfer pricing provisions, largely aligned with proposals released in a 2023 Department of Finance Consultation Paper.
    CanadaTax
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Supreme Court Of Canada Decides Transfer Pricing Case - Canada v. GlaxoSmithKline Inc.

    In its recently-released judgement in Canada v. GlaxoSmithKline Inc.[1] the Supreme Court of Canada has considered transfer pricing tax issues for the first time.
    CanadaTax
    Fasken
    Fasken
  • Article

    Tax Perspectives: Review Of 2025 And 2026 Outlook

    Over the past years the Government of Canada ("Government") has furthered tax reform by announcing legislative proposals and draft legislation and enacting technical amendments...
    GlobalTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    An Overview Of The New Changes To The BC Property Transfer Tax

    On February 16, 2016, the BC Government announced some significant changes to the property transfer taxes collected when real property in BC is transferred.
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    Budget 2016: Significant International Tax Proposals Unveiled

    Over the past several years, Canada, along with many of its G20 counterparts, has been a committed proponent of the "Base Erosion and Profit Shifting" or "BEPS" initiative of the Organisation for Economic Co-operation and Development (the "OECD").
    CanadaTax
    McMillan LLP
    McMillan LLP
  • Article

    Dow Chemical And Iris Technologies: Supreme Court Rules On Jurisdictional Issues In Tax Matters

    On June 28, 2024, the Supreme Court released its decisions in Dow Chemical and Iris Technologies regarding the respective jurisdictions of the Tax Court and Federal Court in tax matters
    CanadaTax
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    BEPS, Treaty Shopping And The Canadian Response

    The combined efforts of the G20 and the OECD on base erosion and profits shifting or "BEPS" has attracted considerable attention.
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Navigating BEPS: What The Tax Function Of Today Needs To Know For Tomorrow

    It's vital that you identify any risks in how your CbC disclosures will be assessed in each jurisdiction and proactively prepare to defend potential threats.
    CanadaTax
    Grant Thornton
    Grant Thornton
  • Article

    Taxpayers, Put up Your "Duke(S)": SCC Speaks on GAAR

    On October 19, 2005, the Supreme Court of Canada ("SCC") released two muchanticipated decisions considering the general anti-avoidance rule ("GAAR") under the Income Tax Act (Canada).
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Impact Of Recent International Tax Developments On Canada

    Recent international tax changes proposed by the OECD could significantly impact the cross-border activities of Canadians – particularly with respect to tax planning strategies that shift profits to low or no-tax jurisdictions.
    CanadaTax
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    FCA Refuses To Pierce The Corporate Veil In Cameco Transfer Pricing Case

    On June 26, 2020, the Federal Court of Appeal (FCA) issued a unanimous decision upholding the decision of the Tax Court of Canada in Cameco Corporation v The Queen.
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Federal Court Of Appeal Rules That Arrears Interest Exceed Tax Payable Following Audit And Loss Carryback Request

    In Bank of Nova Scotia v His Majesty the King, the Federal Court of Appeal ("FCA") upheld the Tax Court's decision that arrears interest can accrue to the date of a long-delayed reassessment, even though the increased tax liability was almost entirely offset with a loss carryback.
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Tax Court Of Canada Rejects Minister's Upward Adjustments In Cameco Transfer Pricing Case

    On September 26, 2018, the Tax Court of Canada released its ruling in a much-anticipated transfer pricing case involving Cameco Corporation ("Cameco").
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    The CRA's New Power To Compel Oral Interviews

    The Canada Revenue Agency (CRA) can now require taxpayers or any other person to answer "all proper questions" and provide all reasonable assistance for any purpose relating to the administration...
    CanadaAccounting and Audit
    Davies Ward Phillips & Vineberg LLP
    Davies Ward Phillips & Vineberg LLP
  • Showing 241–260 of 393 results

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