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Sales
Tax

CBA National Commodity Tax, Customs and Trade Section

CBA Commodity Tax, Customs and Trade Section articles are published under the banner Sales Tax. Members interested in posting articles are encouraged to send them to the Section’s editors.

Editors: Allan Gelkopf and Maryse Janelle

Today
Today

FCA rules against Crown regarding GST/HST leakage for services rendered to a Canadian bank's foreign permanent establishments

  • November 29, 2019
  • Jean-Guillaume Shooner

In the Federal Court of Appeal decision, CIBC World Markets Inc. v Canada, 2019 FCA 147, the Canadian investment banking subsidiary (investment dealer) of a large Canadian bank won its appeal of an adverse 2018 Tax Court of Canada ruling with respect to its claim for input tax credits (ITCs). The ITCs in question related to GST/HST paid on expenses attributable to certain exported supplies made by the investment dealer in connection with the bank’s activities outside Canada.

Commodity Tax, Customs and Trade

Tax Court of Canada rules that bank owes GST/HST on loyalty miles services

  • November 04, 2019
  • Jean-Guillaume Shooner

The Tax Court of Canada dismissed a large Canadian bank’s appeal for eligibility to claim a rebate for GST/HST that it was charged in connection with its payments in a credit-card loyalty rewards program. The bank subsequently took the view that GST/HST should not have applied and sought to recover the monies.

Commodity Tax, Customs and Trade

Customs paper reporting to end in 2020

  • October 03, 2019
  • Cyndee Todgham Cherniak

Form B13A, the Export Declaration form, will be eliminated from use as of June 30, 2020 and no longer accepted. The Canada Border Services Agency issued Customs Notice 19-14 Mandatory electronic export reporting for exporters on July 8, 2019, in which it announced the end of paper reporting.

Commodity Tax, Customs and Trade

The Greenhouse Gas Pollution Pricing Act: A primer

  • June 25, 2019
  • Zvi Halpern-Shavim

Recently, the Saskatchewan Court of Appeal ruled, in a majority decision of 3 – 2, that the Greenhouse Gas Pollution Pricing Act was constitutional.

Commodity Tax, Customs and Trade

Late invoicing satisfies supplier tax disclosure obligations

  • June 25, 2019
  • Robert G. Kreklewetz

Section 224 of the Excise Tax Act allows a supplier that has remitted GST/HST collectible from, but as yet unpaid by, a purchaser to sue that purchaser for the unpaid tax as if it were a debt owed to the supplier.

Commodity Tax, Customs and Trade

Canada imposes definitive steel safeguard duties

  • June 25, 2019
  • Cyndee Todgham Cherniak

On May 10, 2019, the Canada Border Services Agency posted Customs Notice 19-08 “Final Safeguard Measures on the Importation of Certain Steel Goods.” Effective May 13, 2019, Canada will impose definitive safeguard duties on certain imported heavy plate and stainless steel wire for a period of three years.

Commodity Tax, Customs and Trade

End of debate: GST/HST deemed trusts ineffective against secured creditors

  • June 17, 2019
  • Jean-Guillaume Shooner and Joseph Reynaud

In a unanimous decision delivered from the bench, the SCC recently reversed the decision of the Federal Court of Appeal in Canada v. Callidus Capital Corporation. The SCC agreed with the dissenting judge on the FCA panel that the original ruling of the Federal Court, dating from 2015, was correct.

Commodity Tax, Customs and Trade