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 …
Full Summary
These summaries of Fisheries law cases were prepared by retired lawyer Brad Caldwell.
Readers are cautioned this material is not up to date and are urged to consult CanLii for updated cases.