These summaries of recent Fisheries law cases are prepared by Brad Caldwell of Caldwell & Co.,  401-815 Hornby Street, Vancouver, B.C., V6Z 2E6. Telephone (604) 689-8894,  E-mail: brad@marine-law.ca. Papers related to Fisheries law and additional groupings of Fisheries law cases by sub-topic can be obtained at the full version of the website.

Readers are urged to consult CanLii for updates to the cases digested on this site.

Canus v. Canada Customs, 2005 NSSC 283

In Fish Cases, Judicial Review/Crown Liability, Taxation on (Updated )

This case involved an audit by Canada Customs and Revenue Agency of a Canadian Fish Processor that sold fish to its U.S. parent company. As a result of this audit, the company was re-assessed tax in the amount of $1,031345 for improper transfer pricing. As a result of this re-assessment the Fish Processor was limited in the amount of credit …

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