Canada: Tax Treaties

Permanent establishment Canada analysis has become increasingly complex due to the OECD’s 2025 remote work guidance. Remote work permanent establishment Canada risk is now a central concern for businesses operating across borders and provinces.

The recent decision in C&W Offshore Ltd. v. HMK, 2026 TCC 40, serves as a stark reminder to Canadian businesses of the rigorous obligations imposed by Part XIII of the Income Tax Act (ITA) when dealing with non-resident suppliers.

Découvrez les stratégies juridiques pour contester une nouvelle cotisation relative aux prix de transfert au Canada, incluant les recours devant l'ARC, la Cour canadienne de l'impôt et les procédures amiables internationales. Ce guide examine les facteurs décisionnels critiques, les considérations liées aux litiges fiscaux et le rôle des témoins experts dans la résolution de différends complexes en matière de prix de transfert.

The Tax Court of Canada's decision in ExxonMobil Canada Resources Company v R addresses the deductibility of $36 million in feasibility study costs for the Alaskan Gas Pipeline Project, examining whether transfer pricing rules apply to adjust or deny the deduction. The case explores critical questions about source of business income, arm's length transactions between related parties, and the application of Part XIII non-resident withholding tax in the context of cross-border pipeline development ventures.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

L'année écoulée a été marquée par un nombre de développements jurisprudentiels importants qui continuent à façonner l'interprétation et l'administration du régime d'imposition du Canada.

For professional athletes, life off the field or rink can be just as complex as it is on it, especially when it comes to understanding taxes.

As the U.S. tax reform process continues, the comprehensive tax bill that passed the House of Representatives in May is now under active consideration in the Senate. Earlier this week, the Senate Finance Committee...

On May 22, 2025, the U.S. House of Representatives passed the One Big Beautiful Bill Act (the "OBBBA"). The OBBBA includes a proposal (referred to as "Section 899" or "§899")...