Transfer Pricing

CRA releases new guidelines for GST voluntary disclosures

On December 13, 2017, the Canada Revenue Agency released a revised update of its memorandum on the GST/HST voluntary disclosure program.

Government of Canada tests the limits under the Income Tax Act in 2017

In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.

Canadian government eliminates facilitation payments exclusion in the Corruption of Foreign Public Officials Act

As of October 31, 2017, facilitation payments will no longer be excluded from the bribery offence under Canada’s Corruption of Foreign Public...

Federal Court of Appeal’s Univar decision provides guidance on how to apply the GAAR

On October 13, 2017, the Federal Court of Appeal released its highly anticipated decision in Univar, finding that the General Anti-Avoidance Rule...

International Tax Reform 2015-BEPS Final Reports

Learn more about the BEPS final reports, now awaiting presentation and approval from G20 Finance Ministers. Now the attention turns to what extent...

OECD Releases 2014 BEPS Deliverables

On September 16, 2014, the OECD released the first seven of 15 deliverables promised as part of the OECD/G20 base erosion and profit shifting (BEPS)...