Classic Transfer Pricing Case: Canada v. General Electric Capital Canada Inc. 2010 (Part II)

Par Robert Robillard - 28 mai 2014

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In Canada v. General Electric Capital Canada Inc., 2010 FCA 290 (CanLII), the Crown moves « pursuant to Rule 351 of the Federal Courts Rules, SOR/98-106, for leave to file new evidence in the appeal. » Request denied.

Highlights :

« [1] The Crown moves pursuant to Rule 351 of the Federal Courts Rules, SOR/98-106, for leave to file new evidence in the appeal, which is scheduled to be heard on November 16, 2010. Rule 351 provides that the Court may, in special circumstances, allow evidence to be produced on a question of fact. General Electric Capital Canada Inc. (the respondent) opposes the motion.

[2] The motion is brought in the context of the Crown’s appeal from the judgment of Hogan J. of the Tax Court of Canada (the Tax Court Judge) 2009 TCC 563 (CanLII), (2009 TCC 563) allowing the appeal of the respondent, a subsidiary of General Electric Capital Corporation (GECUS) from the assessments made under Parts I and XIII of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.).

[3] New evidence may exceptionally be presented on appeal if it can be shown that it could not have been discovered before the end of the trial, and that it is otherwise credible and practically conclusive of an issue on appeal: see Amchem Products Inc. v. British Columbia (Worker’s Compensation Board), [1992] S.C.J. No. 110, 192 N.R. 390 at paragraph 6 (Amchem); and Franck Brunckhorst Co. v. Gainers Inc. et al., [1993] F.C.J. No. 874 (C.A.) at paragraph 2. »

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Canada v. General Electric Capital Canada Inc., 2010 FCA 290 (CanLII)

Robert Robillard, CPA, CGA, MBA, M.Sc. Econ.
Transfer Pricing Chief Economist, RBRT Inc.
514-742-8086; robert.robillard « at » localhost
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RBRT Inc. is all about transfer pricing. We specialize in transfer pricing. Our services include transfer pricing documentation, transfer pricing dispute resolution, advanced pricing agreement (APA), value chain management and TP planning, transfer pricing training. The information in this blog post is general information only. Data and information come from sources believed to be reliable but complete accuracy cannot be guaranteed. RBRT Inc. and the author are not responsible or liable for any error, omission or inaccuracy in such information. Readers should seek independent tax advice and tax counsel from RBRT Inc. as required.

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