Tax and Financial Updates

The Federal Court of Appeal (FCA) upheld the decision of the Tax Court of Canada (TCC) in Cameco Versus The Queen. The main issue addressed during the appeal was recharacterization. The Court rejected the Crown’s arguments and, in turn, has provided taxp...

The 2019 Budget contains two transfer-pricing proposals. The first proposal is an ordering rule, and the second proposal is to expand the meaning of the term “transaction.”

Ordering Rule: Effective for taxation years commencing after March 19, 2019, transfer-pricing adj...

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UK Tax HMRC Requirement to Correct

October 19, 2017

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