| dbo:abstract |
Canada v GlaxoSmithKline Inc is the first ruling of the Supreme Court of Canada that deals with issues involving transfer pricing and how they are treated under the Income Tax Act of Canada ("ITA"). (en) |
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http://www.scc-csc.gc.ca/factums-memoires/33874/FM020_Respondent_Glaxoxmithkline-Inc_Redacted.pdf http://laws-lois.justice.gc.ca/eng/acts/I-3.3/index.html https://www.scc-csc.ca/case-dossier/info/af-ma-eng.aspx%3Fcas=33874 http://www.scc-csc.gc.ca/factums-memoires/33874/FM010_Appellant_Her-Majesty-the-Queen_Redacted.pdf |
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dbr:Canada_Revenue_Agency dbr:Rolex dbr:Rosalie_Abella dbr:Beverley_McLachlin dbc:GSK_plc_litigation dbr:Generic_drug dbr:United_States_v._GlaxoSmithKline dbr:Claire_L'Heureux-Dubé dbr:GlaxoSmithKline dbr:Minister_of_National_Revenue dbr:Thomas_Cromwell_(jurist) dbr:Withholding_tax dbc:2012_in_Canadian_case_law dbr:Andromache_Karakatsanis dbr:Apotex dbr:Arm's_length_principle dbc:Taxation_case_law dbr:Tax_Court_of_Canada dbc:Taxation_in_Canada dbc:Tax_avoidance dbr:Fair_market_value dbr:Gerald_J._Rip dbr:Good_manufacturing_practice dbr:Cost_of_goods_sold dbr:Federal_Court_of_Appeal_(Canada) dbc:Supreme_Court_of_Canada_cases dbr:Supreme_Court_of_Canada dbr:Marc_Nadon dbr:Marie_Deschamps dbr:Marshall_Rothstein dbr:Porsche dbr:Michael_Moldaver dbr:OECD dbr:Occupational_safety_and_health dbr:Ranitidine dbr:Transfer_pricing dbr:Tax_professional dbr:Novopharm dbr:File:ON-CourSupreme_20090606-164356_panoramique.jpg dbr:File:Price_trans-comp_ext-small.jpg dbr:File:Ranitidine-A-3D-balls.png |
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InternetArchiveBot (en) |
| dbp:caseName |
Canada v GlaxoSmithKline Inc (en) |
| dbp:chiefJustice |
dbr:Beverley_McLachlin |
| dbp:citations |
2012 (xsd:integer) |
| dbp:date |
November 2018 (en) |
| dbp:decidedDate |
2012-10-18 (xsd:date) |
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33874 (xsd:integer) |
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yes (en) |
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Her Majesty the Queen v. GlaxoSmithKline Inc. (en) |
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2012-01-13 (xsd:date) |
| dbp:history |
Appeal from , setting aside (en) |
| dbp:lawsapplied |
http://laws-lois.justice.gc.ca/eng/acts/I-3.3/index.html |
| dbp:puisneJustices |
Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ (en) |
| dbp:ratio |
Under ITA s. 69, the price established in a non-arm's length transfer pricing transaction is to be redetermined as if it were between parties dealing at arm's length, and such an exercise may take into account transactions other than the purchasing transactions. (en) |
| dbp:ruling |
Appeal and cross-appeal dismissed. (en) |
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dbr:Marshall_Rothstein |
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dbc:GSK_plc_litigation dbc:2012_in_Canadian_case_law dbc:Taxation_case_law dbc:Taxation_in_Canada dbc:Tax_avoidance dbc:Supreme_Court_of_Canada_cases |
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dbr:Ruling |
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dbo:Noble |
| rdfs:comment |
Canada v GlaxoSmithKline Inc is the first ruling of the Supreme Court of Canada that deals with issues involving transfer pricing and how they are treated under the Income Tax Act of Canada ("ITA"). (en) |
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Canada v GlaxoSmithKline Inc (en) |
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