Canada: Transfer Pricing

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Les SRI : d’entités ignorées à déductions refusées

À compter du 1er juillet 2026, les modifications de la phase 2 apportées aux règles canadiennes relatives aux dispositifs hybrides entraîneront le refus de déductions à l'égard d'un éventail beaucoup plus large de paiements.

MT

Miller Thomson LLP

ULCs: From Disregarded To Denied

Canada's Phase 2 hybrid mismatch arrangement rules will deny deductions on a far broader set of cross-border payments starting July 1, 2026, particularly affecting structures with Canadian unlimited liability companies or partnerships treated as corporations for US tax purposes.

MT

Miller Thomson LLP

Deducting Cross-Border Feasibility Study Costs: Lessons From ExxonMobil Canada Resources Company v. The King, 2026 TCC 42

In ExxonMobil Canada Resources Company v. The King, 2026 TCC 42, the Tax Court of Canada ruled that ExxonMobil Canada Resources Company could deduct more than $36 million in Feasibility Study Costs connected to a proposed Alaska-to-Canada natural gas pipeline project.

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Businesses: CRA vs IRS Tax Authority Size, Efficiency, And Tax Enforcement

Business leaders operating across borders frequently compare the Canada Revenue Agency (CRA) and the Internal Revenue Service (IRS) when evaluating tax compliance risk, administrative efficiency, and audit exposure.

RS

Rotfleisch & Samulovitch P.C.

How To Be Audit Ready In The Face Of Canada’s New Transfer Pricing Rules

OH

Osler, Hoskin & Harcourt LLP

Transfer Pricing Rules In Canada

BJ

Bennett Jones LLP

The Transfer Pricing Audit: 2026 Transfer Pricing Guide – Part 2

MT

McCarthy Tétrault LLP

Voies De Recours Prévues Par Le Droit Domestique Pour L'Obtention D'Un Redressement : Guide Sur Le Prix De Transfert 2026 - Partie 3

MT

McCarthy Tétrault LLP

The Competent Authority Process: 2026 Transfer Pricing Guide – Part 4

MT

McCarthy Tétrault LLP

Processus De L’autorité Compétente : Guide Sur Le Prix De Transfert 2026 - Partie 4

MT

McCarthy Tétrault LLP

Domestic Avenues Of Relief: 2026 Transfer Pricing Guide – Part 3

MT

McCarthy Tétrault LLP

Meilleures pratiques pour l’établissement d’un prix de transfert : Guide sur le prix de transfert 2026 - Partie 1

MT

McCarthy Tétrault LLP

Best Practices In Determining A Transfer Price: 2026 Transfer Pricing Guide – Part 1

MT

McCarthy Tétrault LLP

Vérification De Prix De Transfert : Guide Sur Le Prix De Transfert 2026 - Partie 2

MT

McCarthy Tétrault LLP

What Do I Need To Know About Contingent Value Rights?

Canada Commercial

BC

Blake, Cassels & Graydon LLP

Sanctions Trump Contracts: Canadian Court Interprets “Control” Under Russian Sanctions

Canada International

C

Cassels

Cyber Criminals Love Your Deals: How Hidden Cyber Risk Can Blow Up Your M&A (And What To Do About It)

MT

Miller Thomson LLP

How To Meet The Very High Bar For Establishing And Maintaining Canadian-Controlled Private Corporation (CCPC) Status, Plus Corporate And Tax Implications Of Share Transfer

RS

Rotfleisch & Samulovitch P.C.

Carbon Market In Québec: New Draft Regulation Proposes Key Changes To The Cap-and-trade System

Worldwide Environment

D

Dentons Canada LLP

Bill C-15 Receives Royal Assent: What It Means For Canada’s Transfer Pricing Rules

On March 26, 2026, Bill C-15 (Budget 2025 Implementation Act, No. 1) received Royal Assent, bringing into force significant amendments to Canada’s transfer pricing rules under section 247 of the Income Tax Act.

BL

Borden Ladner Gervais LLP

Points clés de l'affaire ExxonMobil quant aux prix de transfert

La Cour canadienne de l'impôt (la « Cour ») a récemment rendu une décision détaillée en matière de prix de transfert dans l'affaire ExxonMobil Canada Resources Company v. His Majesty the King (l'« affaire ExxonMobil »).

BC

Blake, Cassels & Graydon LLP

Key Transfer Pricing Takeaways From ExxonMobil

The Tax Court of Canada recently released a detailed transfer pricing decision in ExxonMobil Canada Resources Company v. His Majesty the King (ExxonMobil).

BC

Blake, Cassels & Graydon LLP

ExxonMobil Wins In Tax Court In Transfer Pricing Dispute

On March 6, 2026, the Tax Court of Canada (the Tax Court) issued a judgment (Judgment) in the matter of ExxonMobil Canada Resources Company v His Majesty the King, 2026 TCC 42 (the Tax Court Appeal)...

BJ

Bennett Jones LLP

Tax Perspectives: Review Of 2025 And 2026 Outlook

MT

McCarthy Tétrault LLP

The First Five FCA Tax Decisions Of 2026

BC

Blake, Cassels & Graydon LLP

ExxonMobil: Tax Court Of Canada Finds That Feasibility Study Costs Are Deductible

MT

McCarthy Tétrault LLP

Tax Alert: Changes To Canada's Transfer Pricing

SL

Segal GCSE LLP

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

GW

Gowling WLG

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

BC

Blake, Cassels & Graydon LLP

Canada's 2025 Budget Proposes Major Transfer Pricing Changes

DW

Davies Ward Phillips & Vineberg

Budget 2025: Effect On M&A Market

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

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

Le budget 2025, déposé le 4 novembre 2025, prévoit des changements aux règles canadiennes en matière de prix de transfert d'une ampleur inégalée depuis leur introduction en 1997.

MT

Miller Thomson LLP

System Advantage And Late-Shifting Positions In Transfer Pricing Disputes

The Tax Court's mandate allows the DOJ and CRA to introduce new alternative theories late in litigation, which can increase cost, delay the litigation timeline, and introduce litigation fatigue.

CT

Counter Tax Litigators

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

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.

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).

TL

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...

BC

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...

MT

McCarthy Tétrault LLP

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

RS

Rotfleisch & Samulovitch P.C.

Federal Budget 2025: Key Tax Updates For Taxpayers

D

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

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

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

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

Federal Budget Briefing 2025

OH

Osler, Hoskin & Harcourt LLP

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

AB

Aird & Berlis LLP

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Gowling WLG

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