Canada: Transfer Pricing

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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).

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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...

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Blake, Cassels & Graydon LLP

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

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Dentons Canada LLP

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

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Blake, Cassels & Graydon LLP

Budget fédéral 2025 : Présentation de certaines mesures fiscales

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Blake, Cassels & Graydon LLP

2025 Federal Budget: Selected Tax Measures

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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

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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

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Miller Thomson LLP

Liability Management In Canada

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Bennett Jones LLP

Federal Budget 2025: Implications For The Financial Sector

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Borden Ladner Gervais LLP

Financial Services Regulatory Authority Of Ontario's New Proposed Life And Health Managing General Agents Rule

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Torys LLP

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

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Rotfleisch & Samulovitch P.C.

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.

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Rotfleisch & Samulovitch P.C.

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.

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Miller Thomson LLP

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

On Nov. 4, 2025 (Budget Day), the Honourable François-Philippe Champagne tabled the first federal budget in over a year and a half, titled: "Canada Strong: Budget 2025" (Budget 2025).

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Borden Ladner Gervais LLP

Federal Budget Briefing 2025

The Honourable François-Philippe Champagne, Minister of Finance and National Revenue, tabled the Liberal government's ninth budget on November 4, 2025.

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Osler, Hoskin & Harcourt LLP

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

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Aird & Berlis LLP

Federal Budget 2025: Investment In Uncertain Times

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Gowling WLG

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

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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

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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

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Rotfleisch & Samulovitch P.C.

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

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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

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Rotfleisch & Samulovitch P.C.

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

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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

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Osler, Hoskin & Harcourt LLP

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.

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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").

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McCarthy Tétrault LLP

Navigating Cross-Border Tax Challenges

In this exclusive interview with CanadianSME Small Business Magazine, we connect with Errol Tenenbaum, Partner at Robins Appleby LLP, specializing in Tax, Estate Planning, and Business Law, alongside Jordana Lyons...

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Robins Appleby LLP

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

This week, François-Philippe Champagne was sworn in as Minister of Finance and Minister of National Revenue as part of a cabinet "built to deliver the change Canadians want and deserve."

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Osler, Hoskin & Harcourt LLP

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

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McCarthy Tétrault 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.

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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.

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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

In Bank of Nova Scotia v His Majesty the King, the Federal Court of Appeal ("FCA") upheld the Tax Court's decision that arrears interest can accrue to the date of a long-delayed reassessment, even though the increased tax liability was almost entirely offset with a loss carryback.

MT

McCarthy Tétrault LLP

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

Canadian businesses and their owners face substantial international tax changes that are overwhelming in their volume and complexity. Significant changes that have been proposed globally and enacted...

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Osler, Hoskin & Harcourt LLP

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

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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

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

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McMillan LLP

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

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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

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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

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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

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Rotfleisch & Samulovitch P.C.

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

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McCarthy Tétrault LLP

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

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Osler, Hoskin & Harcourt LLP

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

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Gowling WLG

Transfer Pricing 2024

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Osler, Hoskin & Harcourt LLP

Corporate Tax 2024

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BCF Business Law

Commentaire relatif au budget fédéral de 2024 – Mesures fiscales

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McCarthy Tétrault 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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