Tax Law and International Tax Law

Navigate the complexities of Canadian transfer pricing audits with expert guidance on documentation requirements, CRA audit powers, and privilege protection. Learn strategic approaches to functional interviews, information requests, and compliance obligations while understanding the consequences of non-compliance and proposed legislative changes that could significantly impact audit procedures.

Découvrez les stratégies juridiques pour contester une nouvelle cotisation relative aux prix de transfert au Canada, incluant les recours devant l'ARC, la Cour canadienne de l'impôt et les procédures amiables internationales. Ce guide examine les facteurs décisionnels critiques, les considérations liées aux litiges fiscaux et le rôle des témoins experts dans la résolution de différends complexes en matière de prix de transfert.

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.

For Canadian tax planners and trust beneficiaries, the “21-year rule” is a critical milestone.

The Spring Economic Update 2026 (the SEU) was released on April 28, 2026. It is the first economic statement released by Prime Minister Carney, and the first to be released in the spring after Prime Minister Carney changed the timing of the federal budget's release to the fall, beginning with Budget 2025.

The Canadian government has proposed making the $10 million capital gains tax exemption for employee ownership trusts permanent in its Spring Economic Update 2026.

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

La planification fiscale transfrontalière repose généralement sur l'hypothèse selon laquelle, si les conventions juridiques sont structurées correctement et que le libellé d'une convention fiscale est respecté, un taux réduit de retenue à la source s'appliquera, le cas échéant. Le litige opposant Husky Energy Inc. (« Husky ») à l'Agence du revenu du Canada montre que cette hypothèse n'est peut-être plus valable.