CBA Members


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 Bhuvana Rai


Evidence Satisfactory to Minister?

  • October 03, 2019
  • John G. Bassindale & Robert G. Kreklewetz

By way of background, Canadian exports are treated as zero-rated supplies under Part V of Schedule VI to the Excise Tax Act (Canada)– provided certain requirements are met. 

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

Don’t forget about GST when resolving legal disputes

  • May 02, 2019
  • John Bassindale

Section 182 of the Excise Tax Act generally deems any payment made to a registrant as a consequence of a breach, modification, or cancellation of an agreement (other than as consideration for a supply), to be a taxable supply. This rule, in effect, means that a payment to a supplier by a recipient to compensate for a breach of an agreement to supply property or services, will generally be deemed to include GST/HST.

Commodity Tax, Customs and Trade

Saskatchewan PST exemption reinstated for oil and gas equipment

  • March 21, 2019
  • Allan Gelkopf, Zvi Halpern-Shavim and Amy Lee

The Saskatchewan Ministry of Finance has reinstated a previously repealed provincial sales tax exemption on permanently mounted equipment used in the oil and gas industry. As a retroactive change, PST that had been paid on now-exempt equipment can be claimed back as refunds (as tax paid in error).

Commodity Tax, Customs and Trade

Unexpected tax leakage – financial institutions beware!

  • January 31, 2019
  • Jean-Guillaume Shooner

In a decision handed down on May 29, 2018, the Tax Court of Canada dismissed an appeal by a subsidiary of a leading Canadian bank to claim input tax credits for expenses attributable to certain exported supplies made by it to the bank’s branches located outside Canada.