Canada Revenue Agency’s startling last-minute arguments accepted by tax court

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Canada Revenue Agency’s startling last-minute arguments accepted by tax court

April 03, 2013
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Jean Marc Gagnon and Emmanuel Sala, of Blake, Cassels & Graydon, examine how the Tax Court of Canada’s decision to let the Canada Revenue Agency (CRA) introduce new transactions as evidence on the eve of a transfer pricing trial extends the CRA’s right to advance alternative arguments supporting an assessment.

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