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Business leaders operating across borders frequently compare the Canada Revenue Agency (CRA) and the Internal Revenue Service (IRS) when evaluating tax compliance risk, administrative efficiency, and audit exposure.

The Supreme Court of Canada (SCC) on October 18 released its unanimous decision in "GlaxoSmithKline Inc. v. The Queen"

Le budget 2025, déposé le 4 novembre 2025, prévoit des changements aux règles canadiennes en matière de prix de transfert d'une ampleur inégalée depuis leur introduction en 1997.

Le ministère des Finances canadien propose un régime simplifié facultatif pour la documentation des prix de transfert qui pourrait alléger la charge administrative des contribuables admissibles. Quels sont les critères d'admissibilité et les exigences d'analyse qui s'appliqueraient aux entreprises souhaitant bénéficier de ce nouveau cadre réglementaire? Les propositions législatives publiées en juillet 2026 définissent cinq points essentiels que le

On November 4 Canadian Prime Minister Mark Carney's minority federal Liberal government published its first budget. That budget includes the most important amendments to Canada's modern transfer pricing rules...

L'année 2025 aura été une année de transition pour les contribuables canadiens. Le nouveau gouvernement qui est entré en poste au fédéral s'est notamment écarté de nombreuses politiques fiscales...

Foreign enterprises have long been attracted to investment opportunities in Canada. Canada has led the G7 in growth in total inbound investment over the past 15 years and Forbes...

When facing a transfer pricing reassessment in Canada, taxpayers must navigate complex decisions about objecting through domestic appeals or pursuing treaty-based relief through the Mutual Agreement Procedure. This guide examines the strategic considerations, timelines, costs, and litigation factors that determine the optimal dispute resolution path, including the critical roles of fact and expert witnesses in refuting the CRA's assumptions.

On March 29, 2012, Finance Minister Jim Flaherty delivered his 2012-2013 budget titled "Jobs Growth and Long-term Prosperity," in the House of Commons.

The purpose of this article is to demystify paragraph 247(2)(b) and thereby (hopefully) provide some much needed guidance to practitioners and the Canada Revenue Agency alike in terms of that provision’s intended application.

Le 31 mai 2024, la Cour d'appel du Québec (« CAQ ») a rejeté à l'unanimité l'appel de l'Agence du revenu du Québec (« ARQ ») dans l'affaire ARQ c. Kone Inc.

The task of making valuations for transfer pricing involving bundled transactions has always been a daunting one.

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").

The Canada Border Services Agency (CBSA) updated its online statement of its current trade verification (audit) priorities in July 2019. Importers of goods targeted for verification would be wise

On March 22, 2016, the Minister of Finance tabled Canada's 2016 Federal Budget (the 2016 Budget).

Base erosion and profit shifting is the term used to refer to tax planning arrangements undertaken by multinational enterprises that exploit the interaction between domestic and international tax rules to minimize taxes.

On March 22, 2016, the Minister of Finance released the federal budget ("Budget 2016"). Below is a summary of the important tax changes contained in Budget 2016.