Canada - A Hard Step for Soft-Moc
- S. Wilkie; J. McCart
- International Transfer Pricing Journal, 2013 (Volume 20), No 5
- 22 August 2013
The authors consider the recent Canadian Federal Court decision in the Soft-Moc case, the latest in a short string of cases in which taxpayers have unsuccessfully challenged the authority of the Canadian tax authorities to obtain any “foreign based information or document”.