2019

Today
Today

Public service bodies and ITC allocation

  • May 19, 2016
  • Bryan Horrigan and Rob Kreklewetz

The concept of claiming input tax credits for private businesses that provide both taxable and exempt services has recently been explored by the Tax Court of Canada.

Commodity Tax, Customs and Trade

There’s no place like home: CITT rules hotels are not domestic settings

  • May 17, 2016
  • Greg Kanargelidis and Zachary Silver

Whether an imported good is for “domestic” or for “other” purposes is an important distinction for customs because importers of goods “for domestic purposes” must pay customs duties ranging from eight per cent to 9.5 per cent of the declared value of the goods, while goods for “other” purposes are duty-free when imported into Canada.

Commodity Tax, Customs and Trade

False invoicing: The Tax Court of Canada rules in favour of the taxpayer

  • March 30, 2016
  • Maryse Janelle and Simon Bordeleau

While the Court of Quebec had just ruled in the Stamatopoulos v. Revenu Québec case, the Tax Court of Canada, through Justice Rip, also made its ruling on February 1, 2016 substantially in favour of the taxpayer in SNF L.P. v. Her Majesty The Queen.

Commodity Tax, Customs and Trade

Notices of objection and large corporations/specified persons

  • July 01, 2015
  • Rob Kreklewetz and John G. Bassindale

Rob Kreklewetz and John G. Bassindale of Millar Kreklewetz look at the decision in Ford Motor Company of Canada v. The Queen and what it has to say about the level of detail required for notices of objection under the Income Tax Act and Excise Tax Act.

Commodity Tax, Customs and Trade

The Quebec Taxation Review Committee and consumption taxes

  • June 01, 2015
  • Maurice Arsenault

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

Commodity Tax, Customs and Trade

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

  • May 16, 2015
  • Jean-Guillaume Shooner and Alan Kenigsberg

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.

Commodity Tax, Customs and Trade

Supplier’s wrongdoing irrelevant to recipient’s ITC claim

  • May 16, 2015
  • John G. Bassindale and Robert G. Kreklewetz

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.

Commodity Tax, Customs and Trade

Case study: Techtronic Industries Canada inc. c. Agence du revenu du Québec

  • April 02, 2015
  • Jean-Guillaume Shooner and Nathaniel Lacasse

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…

Commodity Tax, Customs and Trade

New CBSA voluntary disclosure policy for relief of interest and penalties

  • April 02, 2015
  • Dalton J. Albrecht

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.

Commodity Tax, Customs and Trade