Canada: Transfer Pricing

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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.

RS

Rotfleisch & Samulovitch P.C.

L'avis de non-conformité : l'ARC se dote d'un nouvel outil d'aide à la vérification des contribuables

L'une des principales mesures est une modification de la Loi de l'impôt sur le revenu qui, si elle est adoptée, donnera à l'Agence du revenu du Canada (« ARC ») un nouvel outil efficace...

MT

McCarthy Tétrault LLP

Torys On Budget 2025: Tax Highlights

On November 4, 2025 (Budget Day), Minister of Finance and National Revenue François-Philippe Champagne tabled his first budget in the House of Commons (Budget 2025).

TL

Torys LLP

Projet de réforme des règles sur les prix de transfert : Que doivent savoir les entreprises?

Le budget fédéral de 2025 (le « Budget 2025 ») comprend des propositions législatives visant à moderniser en profondeur les règles canadiennes sur les prix de transfert...

BC

Blake, Cassels & Graydon LLP

The Notice Of Non-Compliance: CRA Gets A New Tool To Help Audit Taxpayers

MT

McCarthy Tétrault LLP

Understanding CRA Form T106 And How It Compares To U.S. Reporting Requirements

RS

Rotfleisch & Samulovitch P.C.

Federal Budget 2025: Key Tax Updates For Taxpayers

D

Dentons Canada LLP

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

BC

Blake, Cassels & Graydon LLP

Budget fédéral 2025 : Présentation de certaines mesures fiscales

BC

Blake, Cassels & Graydon LLP

2025 Federal Budget: Selected Tax Measures

BC

Blake, Cassels & Graydon LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

F

Fasken

Budget 2025: A "Modernization" Of Canada's Transfer Pricing Regime

ML

McMillan LLP

2025 Federal Budget Tax Highlights

CM

Crowe MacKay LLP

Budget 2025: Building Canada's Strength

C

Cassels

What Happens If You Default On A Car Loan In Ontario? (Video)

DS

Devry Smith Frank LLP

CRA Directs Taxpayer To Wrong Court!

MK

Millar Kreklewetz

From AML To AI: Regulatory Developments In The Financial Services Landscape

OH

Osler, Hoskin & Harcourt LLP

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

MT

Miller Thomson LLP

Navigating The Relationship Between Retail Funds And Institutional Capital

TL

Torys LLP

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool.

RS

Rotfleisch & Samulovitch P.C.

Federal Budget 2025

On November 4, 2025 (Budget Day), Canada's Minister of Finance and National Revenue, François-Philippe Champagne, tabled the Liberal Government's budget...

MT

McCarthy Tétrault LLP

Pens Down In The Elbows Up Era: Budget 2025 Nibbles At The Edges

On November 4, 2025, Canada's Minister of Finance tabled the federal budget, Building Canada Strong ("Budget 2025"). From a tax perspective...

WD

Wildeboer Dellelce LLP

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

On November 4, 2025, Canada's Minister of Finance and National Revenue, the Honourable François-Philippe Champagne, tabled the 2025 Federal Budget ("Budget 2025") in the House of Commons.

MT

Miller Thomson LLP

Federal Budget 2025: Bold Ambition On Spending, Targeted Changes To Tax Rules

BL

Borden Ladner Gervais LLP

Federal Budget Briefing 2025

OH

Osler, Hoskin & Harcourt LLP

Budget 2025: Highlights Of Business, International And Personal Tax Measures

AB

Aird & Berlis LLP

Federal Budget 2025: Investment In Uncertain Times

GW

Gowling WLG

Budget fédéral de 2025 : Des dépenses audacieuses et des changements ciblés aux règles fiscales

BL

Borden Ladner Gervais LLP

The Evolution Of Administrative Tax Penalties In Canada And Why It Matters To Canadians: From Guindon To Bozzer And Beyond

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

RS

Rotfleisch & Samulovitch P.C.

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

CT

Counter Tax Litigators

Bank Of Nova Scotia v The King – How A Procedural Rule On Loss Carrybacks Triggered $7.9M In Interest Arrears On Tax Not Owing

RS

Rotfleisch & Samulovitch P.C.

MEGlobal Canada ULC v. The King: When Split Jurisdiction Leaves A Gap In Relief

MT

McCarthy Tétrault LLP

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

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.

RS

Rotfleisch & Samulovitch P.C.

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

When the SCC confirmed that discretionary denials under s. 247(10) fall outside the Tax Court's jurisdiction, MEGLobal's appeal was effectively doomed.

CT

Counter Tax Litigators

Bank Of Nova Scotia v The King – How A Procedural Rule On Loss Carrybacks Triggered $7.9M In Interest Arrears On Tax Not Owing

In Bank of Nova Scotia v His Majesty the King, the FCA confirmed the Tax Court's decision that arrears interest could accrue until the date of a reassessment, even in situations where a subsequent loss carryback effectively offsets most of the reassessed tax liability.

RS

Rotfleisch & Samulovitch P.C.

MEGlobal Canada ULC v. The King: When Split Jurisdiction Leaves A Gap In Relief

On March 26, 2025, the Tax Court of Canada (the "Tax Court") held that it lacked jurisdiction to hear an appeal from MEGlobal Canada ULC (the "Taxpayer").

MT

McCarthy Tétrault LLP

Navigating Cross-Border Tax Challenges

RA

Robins Appleby LLP

Transfer Pricing In Times Of Tariff Turmoil

The evolving landscape of U.S. tariffs and Canadian countermeasures presents significant challenges for multinational groups...

OH

Osler, Hoskin & Harcourt LLP

The Price Is Right? The Role Of Transfer Pricing Across Supply Chains Of Multinational Companies

Global trade has long thrived on the integration of supply chains, but rising protectionist policies—most notably in the United States—are disrupting this landscape, creating uncertainty for businesses and supply chains.

Canada International

BL

Borden Ladner Gervais LLP

Tax Avoidance Comparative Guide

Tax Avoidance Comparative Guide for the jurisdiction of Canada, check out our comparative guides section to compare across multiple countries.

MT

Miller Thomson LLP

The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law

On June 28, 2024, the Supreme Court of Canada released its decisions in Dow Chemical Canada ULC v. Canada and Iris Technologies v. Canada,[2] which addressed the question of jurisdiction in tax matters.

DS

Devry Smith Frank LLP

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

MT

McCarthy Tétrault LLP

Canadian Global Minimum Tax, Digital Services Tax And Other International Tax Reforms

OH

Osler, Hoskin & Harcourt LLP

CRA's Power To Audit And Assess: New Developments, Old Problems

OH

Osler, Hoskin & Harcourt LLP

Providing Crossborder Inter-Company Goods Or Services? Don't Forget About Transfer Pricing!

MT

Miller Thomson LLP

SCC Clarifies Jurisdictional Issue In Canadian Tax Disputes: Iris Technologies And Dow Chemicals

C

Cassels

No "One-Stop Shopping" To Resolve Tax Disputes: SCC Decisions In Dow Chemical And Iris Technologies

ML

McMillan LLP

Jurisdictional Lines Drawn By The SCC: Discretionary Decisions Only Reviewable In Federal Court

BL

Borden Ladner Gervais LLP

Corporate Tax Strategies In Canada

RA

Rosen & Associates

The Quebec Court Of Appeal Rules That A Cross-Border Repo Is Not A Sham And Not Subject To The GAAR

MT

McCarthy Tétrault LLP

La Cour d'appel du Québec juge qu'une opération transfrontalière d'acquisition et de disposition d'actions n'est pas un trompe-l'œil et n'est pas assujettie à la RGAÉ

MT

McCarthy Tétrault LLP

What Does Tax Court Decide? What Does Federal Court Decide? Supreme Court Clarifies Jurisdictions Through Recent Cases: Dow Chemical And Iris Technologies

RS

Rotfleisch & Samulovitch P.C.

The Supreme Court Of Canada Clarifies The Jurisdiction Between The Tax Court Of Canada And The Federal Court

MT

McCarthy Tétrault LLP

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

OH

Osler, Hoskin & Harcourt LLP

Canada's Proposed Patent Box Regime: A Transfer Pricing Perspective

GW

Gowling WLG

Transfer Pricing 2024

OH

Osler, Hoskin & Harcourt LLP

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Latest Videos

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2023 Tax Dispute Resolution Quarterly Update | Session 1 (Video)

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Gowling WLG

2022 Tax Dispute Resolution Monthly Update | Session 10 (Video)

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Gowling WLG

A New Look At Risk Characterization (Video)

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Gowling WLG

2022 Tax Dispute Resolution Monthly Update | Session 5 (Video)

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Gowling WLG

Accelerating Business | Episode 3 (Video)

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Gowling WLG

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