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- 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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- 27925 (xsd:nonNegativeInteger)
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- Canada v GlaxoSmithKline Inc (en)
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- Her Majesty the Queen v. GlaxoSmithKline Inc. (en)
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- Appeal from , setting aside (en)
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- Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ (en)
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- 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)
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- Appeal and cross-appeal dismissed. (en)
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- 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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