Transfer Pricing Transfer Pricing

Federal budget briefing 2025

Budget 2025 includes modest tax proposals for businesses and individuals, plus long-awaited amendments to the transfer pricing regime.

Unlocking Canada’s potential through tax reform: a letter to Minister Champagne

In a letter to Minister Champagne, Osler proposes specific and actionable tax reform proposals that would foster productivity and competitiveness.

Taxpayer wins U.K. Privy Council CARICOM Tax Treaty case

Osler argued the appeal before the JCPC, the first appearance before that court by Canadian-based counsel in several decades.

Transfer pricing in times of tariff turmoil

We examine the intricate relationship between tariffs and transfer pricing, with insight on how protectionist measures impact pricing.

Dow Chemical and Iris Technologies: Supreme Court rules on jurisdictional issues in tax matters

In this Update: On June 28, 2024, the Supreme Court released its decisions in Dow Chemical and Iris Technologies regarding the respective...

Transfer Pricing 2024: Law and Practice

The federal government has plans to update the rules that govern transfer pricing — the pricing one branch or division or group of a company...

Federal budget briefing 2024

Get expert insight and analysis of the tax proposals in Budget 2024, including the capital gains inclusion rate increase and other new or updated...

CRA releases revised APA guidance

The CRA revised its guidance on Advance Pricing Arrangements, introducing significant updates to criteria for acceptance into the program. The...

OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)

The OECD has released its first transfer pricing report on Amount B of Pillar One, which introduces a simplified transfer pricing methodology for...

Transfer pricing proposals infuse Canada’s tax laws with OECD concepts

Canada’s transfer pricing rules ensure that, for Canadian income tax purposes, the pricing of non-arm’s length cross-border transactions adheres...