Insights (3)

Containing Transfer Pricing Disputes at Reassessment

Key Takeaways CRA recharacterization does not apply where arm’s length pricing remains available. Courts distinguish pricing disputes from disputes over transaction structure. The objection record set...

Counter Tax Litigators LLP has been included in the 2026 ITR World Tax rankings in the Tax Controversy category. The rankings assess firms across more than 140 jurisdictions, with emphasis on recent m...

Management’s First Explanation in a CRA Dispute

A CRA dispute begins when CRA issues its reassessment. Management’s first test begins when it explains it to directors, shareholders, lenders, investors, or partners. The structure varies. The dynamic...

System Advantage and Late-Shifting Positions in Transfer Pricing Disputes Redpath underscores the importance of moving disputes into the arena with appropriate oversight

Key Takeaways The Tax Court’s mandate allows the DOJ and CRA to introduce new alternative theories late in litigation, which can increase cost, delay the litigation timeline, and introduce litigation ...

Counter Sphere 1 Image, with “Loss Consolidation Under GAAR: When Interpretation and Judgement Decide the Outcome” title text, Counter Tax Litigators LLP: disciplined litigation for critical tax disputes.

Key Takeaways Loss consolidation transactions attract CRA scrutiny even when they align with Parliament’s design. The mechanical structure rarely drives the dispute – the interpretive record does. Bus...

Counter Sphere 1 Image, with “How Courts Decide When a Transaction Can Be Read Two Ways” title text, Counter Tax Litigators LLP: judgment-driven advocacy in high-stakes tax litigation.

Key Takeaways Penn Ventilator v. HMQ shows how disputes evolve when a transaction supports two viable case theories: one tied to the structure, the other to the business’s economic behaviour. Courts r...

Counter Sphere 1 Image, with “When Corporate Losses Require More Than Mechanics” title text, judgment-driven advocacy for CEOs and CFOs managing high-stakes CRA disputes

Key Takeaways The mechanics worked, but the Court focused on whether the reorganization produced a real economic loss or merely a paper one. That distinction shaped the GAAR outcome. The decisive batt...

Counter Sphere 1 Image, with “Control and Economic Reality in Cross-Border Dividend Disputes” title text, Counter Tax Litigators LLP: disciplined litigation for critical tax disputes.

Key Takeaways Inconsistent cross-border descriptions created tension between the structure’s design and its economic reality. Risk and benefit flowed to different entities across jurisdictions, shapin...

Counter Sphere 1 Image, with “CRA Reassessments Behave Like Capital Events” title text, Counter Tax Litigators LLP: strategic leadership in complex CRA disputes.

Key Takeaways CRA’s incentive design produces earlier, larger, and more persistent reassessments. The Large Corporation Rules convert those assertions into temporary capital constraints. For executive...

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