Canada: Transfer Pricing

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Tax Alert: Changes To Canada's Transfer Pricing

A significant chapter in Canadian tax law is being rewritten. On Nov.⁠ 4,⁠ 2025, the federal government tabled Budget 2025, which introduced a comprehensive modernization of Canada's transfer pricing rules under section 247 of the Income Tax Act.

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Segal GCSE LLP

A Welcome Reset: CRA Guidance Signals A More Balanced Approach To Voluntary Disclosures

On September 10, 2025, the Canada Revenue Agency ("CRA") announced significant changes to its Voluntary Disclosure Program ("VDP") with the release of Information Circular IC00-1R7.

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Gowling WLG

Bilan de l'année 2025 dans le domaine des différends fiscaux : Nouveau gouvernement et pouvoirs accrus de l'autorité taxatrice

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...

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Blake, Cassels & Graydon LLP

Canada's 2025 Budget Proposes Major Transfer Pricing Changes

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...

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Davies Ward Phillips & Vineberg

Budget 2025: Effect On M&A Market

Canada Commercial

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Cassels

Budget 2025 et la primauté du fond : nouvelles règles canadiennes en matière de prix de transfert

MT

Miller Thomson LLP

System Advantage And Late-Shifting Positions In Transfer Pricing Disputes

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Counter Tax Litigators

Budget 2025 And The End Of Form-over-substance: Canada's New Transfer Pricing Era

MT

Miller Thomson LLP

Budget 2025 Proposal Aims To Stop Taxpayers From Backdating Transfer Pricing Documentation Upon A CRA Audit

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Gowling WLG

2025 Tax Controversy Year In Review: A New Government And A Taxing Authority With More Power

BC

Blake, Cassels & Graydon LLP

Landmark Israeli Transfer Pricing Ruling And Its Implications For Canadian Tax Law And Canadian Cross-Border Businesses

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

MT

McCarthy Tétrault LLP

Torys On Budget 2025: Tax Highlights

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Torys LLP

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

BC

Blake, Cassels & Graydon LLP

Accepting Money From A Spouse With Tax Problems Can Give You A Bigger Problem With CRA: Panneton v. The King (2024 TCC 24)

RS

Rotfleisch & Samulovitch P.C.

Secret Recordings In The Workplace Can Lead To Dismissal

Canada Employment

CP

Cox & Palmer

Court Finds Employee Rightfully Dismissed After Publishing Social Media Post About His Employer

Canada Employment

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Cassels

Canadian Federal Government Releases Hybrid Mismatch And Other Draft Tax Amendments

OH

Osler, Hoskin & Harcourt LLP

Canada's Vulnerable Worker Open Work Permit: What's New And Why It Matters

Canada Employment

Moving2Canada

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.

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

In the 2025 Federal Budget, the Canadian government confirmed that it intends to proceed with measures with respect to non-compliance with information requests...

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McCarthy Tétrault LLP

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

Canadian taxpayers who engage in cross-border dealings with related non-residents face special reporting requirements. One of the most important filings in this area is CRA Form T106, Information Return of Non-Arm's Length Transactions with Non-Residents.

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Rotfleisch & Samulovitch P.C.

Federal Budget 2025: Key Tax Updates For Taxpayers

On November 4, 2025, the federal government tabled Canada Strong: Budget 2025 (Budget 2025), the first federal budget tabled by Finance Minister François-Philippe Champagne...

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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

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Fasken

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

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McMillan LLP

2025 Federal Budget Tax Highlights

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Crowe MacKay LLP

Budget 2025: Building Canada's Strength

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Cassels

Federal Budget 2025

MT

McCarthy Tétrault LLP

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

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Wildeboer Dellelce LLP

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

MT

Miller Thomson 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...

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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

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Borden Ladner Gervais LLP

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

Administrative tax penalties have become one of the Canada Revenue Agency's (CRA) most powerful enforcement tools.

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Rotfleisch & Samulovitch P.C.

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.

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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.

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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

MT

McCarthy Tétrault LLP

Navigating Cross-Border Tax Challenges

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Robins Appleby LLP

Unlocking Canada's Potential Through Tax Reform: A Letter To Minister Champagne

OH

Osler, Hoskin & Harcourt LLP

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

MT

McCarthy Tétrault LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

MT

McCarthy Tétrault LLP

Corporate Tax 2025

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BCF Business Law

Transfer Pricing In Times Of Tariff Turmoil

OH

Osler, Hoskin & Harcourt LLP

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

Canada International

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Borden Ladner Gervais LLP

Tax Avoidance Comparative Guide

MT

Miller Thomson LLP

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

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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

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Cassels

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