2021

Today
Today

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

Importers may benefit from reversal of CBSA policies

  • March 30, 2015
  • Jean-Guillaume Shooner and Alan Kenigsberg

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.

Commodity Tax, Customs and Trade

Related party R&D/design costs dutiable in Canada

  • May 01, 2014
  • Dalton Albrecht

Dalton Albrecht of Couzin Taylor LLP examines Skechers USA Canada Inc. v The President of the Canada Border Services Agency, which he calls one of the most important customs cases in years.

Commodity Tax, Customs and Trade