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CBA E-News – June 2015

Commodity Tax, Customs and Trade articles:

The magic GST/HST registration (or, How to make a multi-million assessment disappear)

Allan Gelkopf and Zvi Halpern-Shavim of Blake, Cassels & Graydon comment on Re 0741508 BC Ltd. and 0768723 BC Ltd. (2014 BCSC 1791), in which a nearly $6.2-million tax bill was made to disappear.

Read more

The Québec Taxation Review Committee and consumption taxes

Maurice Arsenault of Bélanger Chabot, reports on a report by the Québec Taxation Review Committee, which was was mandated to study Quebec taxation and propose reform measures to make it more competitive, effective and fair.

Read more

CBA E-News – May 2015

Commodity Tax, Customs and Trade articles:

R&D costs paid to U.S. parent company by Canadian subsidiary are dutiable

In a March decision, the Federal Court of Appeal upheld an International Trade Tribunal ruling that says research and development costs must be included in the price paid for footwear imported into Canada for customs valuation purposes. Jean-Guillaume Shooner and Alan Kenigsberg of Stikeman Elliott LLP look at the case.

Read more

Supplier’s wrongdoing irrelevant to recipient’s ITC claim

The recipient of a supply can’t be blamed for the failure of the supplier to remit the GST it collects on the sale to the government, write John Bassindale and Robert Kreklewetz of Millar Kreklewetz LLP, in their examination of a recent Quebec ruling.

Read more

CBA E-News – April 2015

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.

Read more

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.

Read more

CBA E-News – March 2015

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


GST/HST Questions for Revenue Canada Rulings

(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.


Member Resources

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). May 15, 2014.

Read more about the Tax Court Bench and Bar Committee.


Recent Submissions

More CBA Submissions


CBA PracticeLink and National Magazine Business and Corporate Edition – May 2015

Recent issues of the Business and Corporate Bulletin - from CBA PracticeLink and National Magazine.

 


Meetings

Meetings

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

Newsletters

Newsletters

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.


Mandate

Mandate

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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CBA Professional Development
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CBA Mid-Winter Meeting of Council
Ottawa, ON
February 20-22, 2015

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CBA PracticeLink
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Canadian Bar Review
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National Sections and Conferences
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