Canada: Transfer Pricing

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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.

GW

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...

BC

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...

DW

Davies Ward Phillips & Vineberg

Budget 2025: Effect On M&A Market

The recent Federal budget outlines several factors influencing M&A and PE. Please see our Budget 2025: Building Canada's Strength article for a more detailed...

Canada Commercial

C

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

CT

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

GW

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

TL

Torys LLP

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

BC

Blake, Cassels & Graydon LLP

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

MT

McCarthy Tétrault LLP

Could Your Termination Provisions Be Rendered Unenforceable In 2026? The Ontario Court Of Appeal Is Set To Decide This Important Issue

Canada Employment

SW

Soloway Wright

Est-ce que les terrains des municipalités ontariennes sont à l'abri de la possession adversative? Leçons de l'arrêt Kosicki c. Toronto

Canada Real Estate

MT

Miller Thomson LLP

Vicarious Liability Action Against Employer Of Defendant Struck As Vexatious (Jones-Moore v. Moore)

Canada Employment

GR

Gardiner Roberts LLP

Bill C-3 Restores Canadian Citizenship To Lost Canadians

Canada Immigration

D

Dentons Canada LLP

British Columbia Establishes New Illness And Injury Leave

Canada Employment

L-

Littler - Canada

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.

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.

RS

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...

D

Dentons Canada LLP

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

The 2025 federal budget includes draft legislation that would implement a significant rewrite of Canada's transfer pricing provisions, largely aligned with proposals released in a 2023 Department of Finance Consultation Paper.

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

Federal Budget 2025

MT

McCarthy Tétrault LLP

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

WD

Wildeboer Dellelce LLP

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

MT

Miller Thomson LLP

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

BL

Borden Ladner Gervais 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.

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

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).

BL

Borden Ladner Gervais LLP

Federal Budget Briefing 2025

OH

Osler, Hoskin & Harcourt 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

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

BB

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

BL

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

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

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Latest Videos

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

GW

Gowling WLG

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

GW

Gowling WLG

A New Look At Risk Characterization (Video)

GW

Gowling WLG

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

GW

Gowling WLG

Accelerating Business | Episode 3 (Video)

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Gowling WLG

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