Canada: Transfer Pricing

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Article
Draft Technical Amendments Expand The Scope Of Taxable Canadian Property
The Canadian government has proposed significant technical amendments to the Income Tax Act's definition of "taxable Canadian property" (TCP), fundamentally altering how publicly traded partnership units are classified and expanding the look-through rules for determining TCP status. These changes, effective upon Royal Assent, will impact cross-border transactions and investment structures by broadening the scope of what constitutes TCP and reinstating historical rules for options and interests in property.
Canada Tax
BL
Borden Ladner Gervais LLP
Article
Mesures de simplification de la documentation ponctuelle en matière de prix de transfert
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
Canada Tax
BC
Blake, Cassels & Graydon LLP
Article
Transfer Pricing Contemporaneous Documentation Simplification Measures
Canada's Department of Finance has released draft regulations for a new simplified transfer pricing documentation regime under subsection 247(4.1), designed to reduce compliance burdens for eligible taxpayers and partnerships. The regime introduces streamlined requirements for small taxpayers with gross revenue up to C$25-million and certain small transactions, though questions remain about how the simplified analysis differs from existing documentation standards. An anti-avoidance rule ensures the regime c
Canada Tax
BC
Blake, Cassels & Graydon LLP
Article
The Competent Authority Process: 2026 Transfer Pricing Guide – Part 4
Canadian taxpayers facing cross-border tax disputes have access to several treaty-based relief mechanisms, including the Mutual Agreement Procedure (MAP), Accelerated Competent Authority Procedure (ACAP), and Advance Pricing Arrangements (APA). When competent authorities cannot reach agreement, mandatory binding arbitration may be available under certain tax treaties to resolve double taxation issues and ensure consistent treatment across jurisdictions.
Canada Tax
MT
McCarthy Tétrault LLP
Article
Processus De L’autorité Compétente : Guide Sur Le Prix De Transfert 2026 - Partie 4
Le processus de l'autorité compétente offre aux contribuables canadiens des mécanismes essentiels pour résoudre les problèmes de double imposition et les différends transfrontaliers découlant des conventions fiscales. Ce guide explore la procédure amiable, les arrangements préalables en matière de prix de transfert, et l'arbitrage, en détaillant les obligations des contribuables et les enseignements tirés de la jurisprudence récente.
Canada Tax
MT
McCarthy Tétrault LLP
Article
Domestic Avenues Of Relief: 2026 Transfer Pricing Guide – Part 3
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.
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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