Former Tax Court Chief Justice on expert evidence in Canadian tax cases: Part two

May 12 2013

In the second of his four-part series for International Tax Review, Donald Bowman QC, former Chief Justice of the Tax Court of Canada, now counsel to Dentons’ national tax group, examines the use of expert witnesses in transfer pricing cases and in giving valuation opinions.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Dan Neidle defeats £8m libel claim brought by ‘tax avoidance promoter’

The High Court’s dismissal of barrister Setu Kamal’s legal challenge represents the first successful strike-out under a new law on SLAPPs

Sam Sholli, March 11 2026

Indirect Tax

Opinion: Tariff turbulence is a wake-up call for IP attorneys

IP lawyers, who say they are encouraging clients to build up ‘tariff resilience’, should treat the risks posed by recent orders as a core consideration in cross-border licensing

Sanjana Mishra, March 11 2026

Transfer Pricing

Is Coca-Cola’s ‘Black Swan’ event in sight?

As Coca-Cola awaits a crucial 11th Circuit Court of Appeals decision this year, its multibillion-dollar tax dispute could have profound implications for investors, cash flow, and corporate transparency

Alex Martin, March 10 2026

Direct Tax

Gender equality has improved ‘significantly’: 79% of female tax advisers

However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 women tax leaders revealed

Tom Baker, March 09 2026

Direct Tax

Former EY tax leader spearheads WTS UK launch

Under Jeff Soar’s leadership, WTS UK aims to scale to 100 partners within five years and challenge the big four

Tom Baker, March 09 2026

Direct Tax

A taxing week: Deloitte’s culture is about to face a tough test

As the firm embarks on a major shakeup of its EMEA partnerships, some staff will be watching nervously

Ed Conlon, March 06 2026

Direct Tax

Close up shake hands, Considering buying a home, investing in real estate. Broker signs a sales agreement. agent, lease agreement, successful deal.

This week in tax: Ryan acquires property tax consulting firm in US

The buyout of Hucke and Associates continues Ryan’s streak of firm acquisitions; in other news, a UK appeal against VAT on private school fees was dismissed

Sam Sholli, March 06 2026

Direct Tax

Iran conflict: UAE tax teams operating as usual despite disruption

Tax teams are responding to usual client demand in the region, albeit with increased working from home flexibility, local sources indicate

Tom Baker, March 05 2026

Indirect Tax

This month in indirect tax: Tariff refund delays may cost US taxpayers $700m per month

A 120-plus-day delay to refunds would cost taxpayers almost $3bn in additional interest, the Cato Institute warned; plus indirect tax updates from February

Sam Sholli, March 04 2026

Direct Tax

UK pound,money of United kingdom close up on white, Pound UK not

US pillar two side-by-side deal will cost UK £700m per year

The Office for Budget Responsibility’s pessimistic pillar two forecast accompanied the UK chancellor’s muted Spring Statement, dubbed ‘as dull as possible’ by one adviser

Tom Baker, March 03 2026