Marzen Aluminum ruling based on structuring rather than pricing
The Tax Court of Canada has ruled that, while Marzen Artistic Aluminum provided sales and marketing staff to Starline International (SII) at an arm’s-length price, the documentation presented was insufficient. The ruling is significant because it is the first Canadian decision focusing on the structuring of transactions rather than the pricing.
The article you are trying to view is locked content
Available only to subscribers and current trialists