Intra Company Transfers Canadian-Style
American colleagues recently asked me to speak about Canadian Intra Company Transfers. When considering an intra company transfer or (‘ICT’) in the Canadian context, it is important to first recognize that there are many. For Canada has negotiated trade agreements and these agreements - with Chile, the European Union, and Korea - not to mention the NAFTA/USMCA to name a few, usually contain intra-company transfer provisions. There is however another intra company transfe