CRA Update

Matthew Wall Transfer Price

MDW explains how Canada’s changes on economic substance can strengthen the General Anti-Avoidance Rules (GAAR).

Expert Witness

Matthew Wall Transfer Price

Matthew Wall submitted an expert report to legal counsel on transfer pricing for an appeal in the Tax Court of Canada.    

CRA Update

Matthew Wall CRA Updates, Transfer Price

The CRA issued a new Transfer Pricing Memo TPM-02R for Part XIII withholding tax, interest and penalties on transfer pricing adjustments.

CRA Update

Matthew Wall Transfer Price

Canada’s parliament studying the CRA’s efforts to combat tax avoidance and evasion.