Keeping-Tabs-Winter-2023

EVENT REPORT
The Litigator’s Guide to
Transfer Pricing Trials
Nicole Lynx, Deloitte Legal Canada LLP
On November 17, 2022, the TAS TAX Litigation
Practice Group held a vibrant session
devoted to the intricacies of transfer pricing
litigation. “The Litigator’s Guide to Transfer
Pricing Trials” featured speakers from both
private practice and the bench who discussed
the nuances of conducting transfer
pricing trials as well as tips for effective advocacy.
The session was moderated by Marie-Claude
Marcil of EY Law LLP.
The first portion of the session focused
on top tips for litigators conducting transfer
pricing trials and Osler’s Amanda Heale provided
a helpful recap of the transfer pricing
rules and their operation.
The dispute resolution process for resolving
transfer pricing matters can be confusing
as there are multiple resolution options
that are available which have competing
timelines. A taxpayer can opt for relief under
an applicable tax treaty, utilize the traditional
domestic appeals and tax litigation
processes or both. However, if a practitioner
is not aware of how these different
regimes operate, certain deadlines may be
missed. Daniel Sandler of EY Law LLP delved
into the different dispute resolution processes,
clarifying the different options that
are available to taxpayers as well as their
pros and cons.
Of particular interest was a group discussion
on timely issues such as litigation
of hybrid debt matters, the benefits of case
management and whether there should be
mandatory mediation in transfer pricing appeals.
Expert witnesses often play a significant
role in transfer pricing litigation. When
choosing an expert witness, it is particularly
important to properly vet potential candidates
in order to ensure that they have
relevant credentials and experience, strong
communication skills and an appropriate
demeanor.
BLG’s Laurie Goldbach engaged in a lively
discussion with the Honourable former
Justice D’auray regarding the role of expert
witnesses in consideration of the Tax Court
Rules, and in practice, as well as the effectiveness
of expert witnesses in the context
of transfer pricing appeals. Of note was the
commentary regarding best practices for
managing expert witnesses and the degree
of assistance that counsel can provide in
drafting expert reports and witness preparation.
The second portion of the session featured
another special guest, the Honorable
Justice Boyle. During a convivial fireside
chat with Olivier Fournier of Deloitte Legal
LLP, J. Boyle provided his thoughts on topics
such as the role of counsel in designing
questions to ask experts, the use of expert
evidence to encourage out of court resolution
and principled bases for settlement in
transfer pricing cases.
Get Involved!
Interested in getting more involved with TAS?
Applications are now being accepted for
our Young Advocates’ Standing Committee
(YASC).
The Young Advocates’ Standing Committee
seeks engaged, hard-working volunteers to
promote the interests of young advocates
(within their first ten years of practice) by
planning and implementing mentoring/
networking programs, administering YASC’s
publication (Keeping Tabs) and participating
in the work of The Advocates’ Society.
The Society welcomes applications to YASC
from Society members who are in their first
ten years of practice. Successful applicants
will serve a two-year term starting June 2023.
Parental leave will be accommodated.
Deadline to apply: March 3, 2023.
APPLY FOR YASC 2023/24 TERM
CLICK HERE
Questions? Please contact Chris Hunter at
ckhunter@torys.com
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