Canada: Transfer Pricing

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Article
Mégadéduction À La Productivité : Principales Mesures Fiscales Annoncées Lors Du Sommet Canadien De L’Investissement
Le gouvernement canadien propose une Mégadéduction à la productivité permanente permettant aux contribuables admissibles de déduire jusqu'à 100 % du coût des biens en immobilisation amortissables admissibles acquis à compter du 15 septembre 2026. Cette mesure élargirait considérablement la portée de la passation en charges immédiate au Canada, faisant passer la part des investissements en capital admissibles d'environ 15 % à environ deux tiers
Canada Tax
MT
McCarthy Tétrault LLP
Article
Mégadéduction à la productivité : Ottawa souhaite permettre la passation en charges de 100 % du coût de la plupart des immobilisations dès la première année
Le ministère des Finances du Canada a publié un projet de propositions législatives visant à instaurer la Mégadéduction à la productivité, une mesure qui rendrait permanente la passation en charges immédiate de 100 % du coût d'un large éventail de biens amortissables neufs ou usagés et des frais d'aménagement au Canada.
Canada Tax
MT
Miller Thomson LLP
Article
How To Be Audit Ready In The Face Of Canada’s New Transfer Pricing Rules
Canada’s new transfer pricing rules are in effect for tax years beginning after the 2025 federal budget (i.e., 2026 for calendar year taxpayers). It will be many years before the courts weigh in on the impact of the amendments, but the time for multinationals to ready themselves for CRA audit scrutiny is now. Below, we outline the key changes in the amendments and the practical steps that taxpayers can take today.
Canada Tax
OH
Osler, Hoskin & Harcourt LLP
Article
Best Practices In Determining A Transfer Price: 2026 Transfer Pricing Guide – Part 1
Canada's transfer pricing landscape has undergone a fundamental transformation with new rules taking effect in 2026, introducing substance-based tests and subjective comparisons that align with OECD Guidelines. How should multinational enterprises navigate these changes to ensure compliance while managing cross-border transactions involving goods, services, and intangible property within their corporate structures?
Canada Tax
MT
McCarthy Tétrault LLP
Article
Vérification De Prix De Transfert : Guide Sur Le Prix De Transfert 2026 - Partie 2
Navigating a transfer pricing audit in Canada requires understanding CRA's extensive verification powers, documentation requirements, and the critical importance of protecting attorney-client privilege. This guide examines the audit lifecycle from initial contact through conclusion, including functional interviews, information requests, and the consequences of non-compliance with CRA demands.
Canada Tax
MT
McCarthy Tétrault LLP
Article
ExxonMobil: Tax Court Of Canada Finds That Feasibility Study Costs Are Deductible
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.
Canada Tax
MT
McCarthy Tétrault LLP
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