Coca-Cola Bottling Ltd is being investigated by Canadian tax collectors, which may result in the soft-drinks giant handing over more than C$100m (US$66m) worth of back taxes, the Toronto Globe and Mail has reported. It has revealed that Canadian tax investigators are examining how Coca-Cola prices the concentrate it uses to produce its drinks and whether the company charged too much to its bottling operations to keep both its Canadian profits and therefore taxes low.