April 27, 2015
The OBA Taxation Law Section and the CBA National Commodity Tax, Customs and Trade Section have joined together for a discussion of the hottest topics in commodity tax law, impacting both commodity tax specialists and non-specialists alike.
Details and Registration
Commodity Tax, Customs and Trade articles:
New CBSA voluntary disclosure policy for relief of interest and penalties
Dalton Albrecht of Couzin Taylor LLP examines the Canada Border Services Agency’s recent Memorandum D11-6-4, which sets out new guidelines for voluntary disclosures of errors in customs declarations – or failures to report at all.
Case study: Techtronic Industries Canada inc. c. Agence du revenu du Québec
Jean-Guillaume Shooner and Nathaniel Lacasse of Stikeman Elliott look at a July 2014 decision of the Court of Quebec that established the impact of commercial terms like “free on board” when deciding whether to apply the Quebec sales tax to sales made inside or outside the province.
Commodity Tax, Customs and Trade articles:
Importers may benefit from reversal of CBSA policies
Jean-Guillaume Shooner and Alan Kenigsberg of Stikeman Elliott say changes to the Canada Border Services Agency’s position on the treatment of downward price adjustments in value for duty calculations could be of benefit for many importers.
Read Importers May Benefit
Requirement to file new and existing GST/HST closely related party elections
Allan Gelkopf and Zvi Halpern-Shavim of Blake, Cassels and Graydon examine recent amendments to the Excise Tax Act (Canada), which affects the date on which elections under Section 156 to be filed with the Canada Revenue Agency.
Read Requirement to File
(with CBA membership number)
The GST/HST Questions and Answers are prepared once a year by CBA National Commodity, Tax, Customs & Trade Section/Canada Revenue Agency and is considered to be a service to CBA members. The comments are provided for your reference. As they may not completely address your particular operation, you may wish to refer to the Act or appropriate regulation, or contact any CRA GST/HST Rulings Centre for additional information.
Canada Border Services
Canadian International Trade Tribunal
Tax Court Bench and Bar Committee
The most recent minutes of the Tax Court Bench and Bar Committee meetings are now available to CBA Members (Member login required). November 24, 2013.
Read more about the Tax Court Bench and Bar Committee.
More CBA Submissions
Recent issues of the Business and Corporate Bulletin - from CBA PracticeLink and National Magazine.
NOTICE: Section Members are requested to forward at any time to Norma Pugliese suggestions for agenda items to be considered by the Section Executive and their Committees at subsequent meetings with:
- CBSA Customs;
- CITT Bench and Bar Committee;
- CRA Liaison;
- Federal Courts Bench and Bar Committee;
- Finance Liaison;
- Tax Court Bench and Bar;
- Department of Justice Annual Meeting
The Section released a May 2014 newsletter and is currently looking for articles for the next issue. If you would like to contribute to the next edition, please contact us at CBA Newsletters.
Past issues of Sales Tax can be found on the Newsletter page.
This Section deals with law and practice related to commodity tax, customs and trade remedy matters including, but not limited to, the goods and services or harmonized sales tax, provincial sales taxes, excise taxes, North American Free Trade Agreement, customs duties, valuation, tariff classification, rules of origin, procurement, trade remedies, import/export controls and related matters. Activities include consultation with the Department of Finance (Canada), the Canada Revenue Agency, the Canada Border Services Agency, involvement in the Federal Court/Tax Court review process and Bench and Bar Committees with the Tax Court and Canadian International Trade Tribunal, as well as ongoing activities to promote the objects of the Association within this area of law.
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