Charles Thériault

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Transfer Pricing


Oil and Gas

Charles Thériault is a partner in the Tax Services practice of PwC Canada working in the Toronto office.

Charles' broad experience in the transfer pricing area includes Global Profit Alignment, cross-border tax planning, audit defense, Advanced Pricing Agreements and documentation studies covering tangible goods pricing, royalties, group services and cost sharing analyses.

Charles has managed transfer pricing projects for a wide ranger of clients and industries such as the oil and gas, automotive, software and pharmaceutical industries.

Before moving to Montreal in 2005, Charles spent six years in PwC's Calgary office. Before joining the firm in 1997, Charles had a successful tenure of more than 16 years with the CRA. During his last five years with the CRA, Charles was a senior international tax auditor reviewing and negotiating Advance Pricing Agreements, and resolving double taxation cases with Canada's treaty partners.

Plus, he was a valued member of the International Tax Directorate in Ottawa. Charles was the CRA's main representative to the Finance Department concerning the revision of transfer pricing legislation, and a major contributor to the revision of the Information Circular 87-2 on International Transfer Pricing. At the Organisation for Economic Co-operation and Development's Working Party #6, he represented the agency by providing assistance and input on re-drafting of the transfer pricing guidelines. Charles has appeared in the Guide to the World’s Leading Transfer Pricing Advisers since 2003. Charles is listed in the Legal Media’s world’s finest transfer pricing advisers.