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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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