Canada Top Court Rejects Appeals on Best Venues for Tax Disputes

Canada’s top court rejected two appeals Friday challenging which of its lower courts can hear taxpayers’ particular challenges over tax and transfer pricing disputes.

The Supreme Court of Canada rejected an appeal Friday from Dow Chemical Canada ULC in a 4-3 decision that said the company’s lawsuit should be heard at Federal Court and not the Tax Court of Canada, as Dow wanted. The top court also in a unanimous decision rejected an appeal by telecom company Iris Technologies Ltd., which sought to have the Federal Court, instead of the Tax Court, rule on denial of tax credits.

The ...