CF · 10-Q · 2026Q2 · Full report
Regulatory Risk
CF Industries Holdings, Inc. · 2026-08-06 · Importance 65 · Surprise 60 · In source text
Certain Canadian subsidiaries remain subject to transfer-pricing matters being considered under the bilateral settlement provisions of the U.S.-Canada tax treaty. During the first half of 2026, CF Industries deposited CAD $268 million, approximately $194 million, with Canadian taxing authorities to mitigate future Canadian interest while the competent authorities resolve the matter. The deposits are recorded as noncurrent income-tax-related assets and will be applied against final assessments. CF Industries expects to seek refunds from the United States for related taxes ultimately owed and paid to Canada.
Key facts
- President Trump signed an Executive Order on December 6, 2025 directing the Attorney General and FTC to establish Food Supply Chain Security Task Forces to investigate price-fixing and anti-competitive practices across the sector including fertilizer. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| net_income | negative | contingent | — | President Trump signed an Executive Order on December 6, 2025 directing the Attorney General and FTC to establish Food Supply Chain… |