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Results:1-10 of 21

Case comment: Glaxosmithkline Inc. (FCA) - elusive valuations of bundled transactions: defining a standard of reasonableness in transfer pricing
  • Gowling WLG
  • Canada
  • August 4 2010

The task of making valuations for transfer pricing involving bundled transactions has always been a daunting one.


HST: trends in value added taxation and its role in commercial leasing
  • Gowling WLG
  • Canada
  • June 29 2010

British Columbia and Ontario are replacing their respective provincial sales taxes and the federal Goods and Services Tax (GST) with a single Harmonized Sales Tax (HST) from July 1, 2010.


Budget 2010: leading the way on jobs and growth
  • Gowling WLG
  • Canada
  • March 4 2010

The Honourable Jim Flaherty, Minister of Finance, today tabled a budget plan that builds on Canada's economic recovery with action to create jobs and growth, sustains our nation's economic advantages and includes a disciplined plan to return to balanced budgets.


Federal Budget tax proposals
  • Gowling WLG
  • Canada
  • January 28 2009

In these times of economic turmoil, yesterday's Federal Budget (the "Budget") tax proposals are measured and modest.


Pass the Zantac: the Glaxo ruling and its effects on transfer pricing in Canada
  • Gowling WLG
  • Canada
  • September 25 2008

On May 30th 2008, GlaxoSmithKlein Inc. (Glaxo) lost what can arguably be described as the most important transfer pricing decision in Canadian history.


Tax Court of Canada rules on Glaxo case: results and implications
  • Gowling WLG
  • Canada
  • July 3 2008

On May 30th, 2008 the Tax Court of Canada (herein referred to as "Tax Court") ruled on one of Canada's most significant transfer pricing decisions, the case of GlaxoSmithKline Inc. (herein referred to as "GSK").


Barbados international business corporations
  • Gowling WLG
  • Canada
  • June 3 2008

The Canadian manufacturing industry is facing significant business and structural challenges that have seen their level of importance relative to other sectors in the economy, such as services, fall.


Extension of accelerated CCA for M&P property
  • Gowling WLG
  • Canada
  • February 27 2008

In its Budget for 2007 the Government announced a temporary two-year 50-per-cent straight-line accelerated capital cost allowance ("CCA") rate for investment in manufacturing or processing machinery and equipment undertaken before 2009.


Settlement payments ordered under a statute may not be deductible as a business expense
  • Gowling WLG
  • Canada
  • January 7 2008

In Hanmar Motor Corporation v. The Queen, the Tax Court of Canada upheld the Minister of National Revenue's (the "Minister") decision to disallow the deduction of a settlement payment made under the Employment Standards Act of Ontario (the "ESA").