Miller Thomson’s Sales Tax, Customs and International Trade Group provides advice in the areas of federal and provincial sales and excise taxes, import-export issues, customs duties, property tax and International Trade. We also act as counsel in dispute resolution matters and appear before all levels of courts and tribunals. Our practical, results-oriented approach to advance planning, dispute resolution and assisting in voluntary disclosures to tax and customs authorities has guided clients ranging from domestic companies to multinationals and non-residents with business activities in Canada or with Canada. Our advice extends across industries such as manufacturing, services, direct selling, real estate, charities and not-for-profits, healthcare, entertainment and hospitality.
In addition to advising on structuring or implementing transactions, export or import issues, establishing a business in Canada, challenging or disputing governmental authorities, or appearing before a court of law, we represent clients before the CRA (Canada Revenue Agency) or the CBSA (Canada Border Services Agency).
Sales Taxes: Having represented clients in all levels of federal (including the Tax Court of Canada) and provincial courts, our work includes:
- GST/HST and Provincial Retail Sales Tax transactional advice, litigation and dispute resolution
- Audit representation
- Excise Tax Act (non-GST)
- Excise Act
Customs: We advise importers, exporters, customs brokers, freight forwarders, transportation and insurance companies on customs compliance matters, including tariff classification, preferential access rules of origin and the calculation of value for duty. Representative work includes:
- Import and export controls
- Customs appeals
- Advance National Customs Rulings
- Representing clients in customs seizures and Administrative Monetary Penalties (AMPs)
- NAFTA Rules of Origin, planning / dispute resolution
International Trade: We make representations to, and appear before, Canada’s trade regulation bodies and Tax Courts, including the Canadian International Trade Tribunal (CITT), the Binational Panels established under Chapter 19 of NAFTA, and the Federal Court of Canada. We have successfully represented clients seeking amendments to Canada’s trade legislation, including the Special Import Measures Act, Canadian International Trade Tribunal Act and Excise Tax Act (Canada). Our work includes:
- Anti-Dumping, Countervail (Subsidies) and Safeguards
- Government Procurement — Bid Challenges (Domestic and International)
- Investment Dispute Regulation — Bringing or Defending NAFTA Chapter 11 Claims
Miller Thomson to release comprehensive Federal Budget review on March 22
Our in-depth analysis of the Federal Budget will be released later this week. Corporate tax lawyers Ron Choudhury and Rahul Sharma, and Social Impact lawyer Nicole D’Aoust will be at budget lock-up in Ottawa on March 22 to bring you the latest tax measures...
Miller Thomson lawyers recognized in The Best Lawyers in Canada 2017
126 Miller Thomson lawyers from across the country and in numerous areas of law have been recognized for their expertise in the 2017 edition of The Best Lawyers in Canada. This result is up from 122 lawyers ranked last year....
Vancouver launch of Canadian Customs Law and Miller Thomson on Estate Planning
The Vancouver office hosted a joint book launch last month to celebrate two recent publications written by Miller Thomson lawyers. The reception was a great success and follows a similar event held in Toronto in November. Canadian Customs Law...
Jim Klotz is interviewed in The Lawyers Weekly article on anti-corruption and doing business in countries abroad.
“It is very hard to do business, particularly in countries known to have corruption issues, without paying bribes, unless you have a rigorous, well-thought-through anti-corruption compliance program, which most Canadian companies don’t have,” says Jim Klotz of Miller Thomson’s Toronto...
James Klotz receives the OBA Award of Excellence in International Law.
James Klotz of Miller Thomson Toronto, a partner in the Business Law Group, will receive the OBA Award of Excellence in International Law on June 27 at an event at The Estates of Sunnybrook. Since being called to the Ontario...
James Klotz is interviewed on Business News Network on the topic of international business and compliance.
A video of the interview can be found on Business Day: Conducting Business Ethically Abroad – March 1, 2012.
Miller Thomson lawyers are featured authors in the recently released “2012 Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada” detailing key developments in a number of practice areas.
In the just released 2012 Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada, a group of Miller Thomson practitioners were asked to share their insights into significant developments impacting the areas of Aboriginal law, Energy and Natural Resources,...
James Klotz is Quoted in The Lawyers Weekly Article on the Issues of International Firms.
In the October 21, 2011 issue of The Lawyers Weekly, Miller Thomson partner James Klotz says that with the expansion of large international firms, issues surrounding licensing and discipline in cross-border practice may arise. “It’s not so much an issue...
James M. Klotz is quoted in an article titled “Bar association creates international code of conduct” in The Lawyers Weekly.
Read the quote here.
James M. Klotz is quoted in an IBA article for his contributions to the publication titled “IBA International Principles on Conduct for the Legal Profession”.
The publication provides lawyers with a framework to carry out their professional duties in a manner consistent with upholding the dignity and respect of the profession in relation to their clients. Read the full article: IBA publishes new code of...
Closing the Deal: What You Need to Know
A Look at Purchase Orders & International Sales Contracts
Mr Normand Royal will moderate a roundtable discussion on the Global Economic and Trade Agreement between Canada and the European Union as part of Canada Day held by Ubifrance in Paris, to be attended by France ambassador in Canada Mr. Philippe Zeller and Canada ambassador in France Mr. Lawrence Cannon. The companies LHMV and Vinci will be in attendance. The topic of this discussion will be centered on exporting, importing and doing business in Canada after the entry into force of this Agreement.
Mr Normand Royal will give a lecture on the Global Economic and Trade Agreement between Canada and the European Union as part of the Annual General Meeting of Commerce international Québec.
Normand Royal will give a presentation entitled “Les aspects juridiques canadiens-québécois relativement à l’implantation de filiales françaises au Canada” (Canada and Quebec legal aspects of establishing French subsidiaries in Canada) to 25 corporations attending a UBIFRANCE Canada conference.
James Klotz chairs the International Bar Association’s event titled “A Battle of Perspectives: Transactional Lawyers vs. Litigators for International Sales and Related Commercial Transactions”.
James Klotz chairs the International Bar Association’s showcase program titled “The Public Perception of Lawyers”.
James Klotz chairs the IBA Bar Leaders Conference in Miami.
View the conference details
James Klotz chairs the 6th Annual IBA Bar Leaders’ Conference in Warsaw, Poland.
View the full brochure
James Klotz is the Panel Co-Chair for the “Canadian Investment and Divestment in Latin America” Workshop at the International Bar Association Annual Conference in Vancouver on October 4, 2010
More information about the International Bar Association Annual Conference
James Klotz speaks on Corporate Governance and Corruption at a conference in Guyana.
The conference title is : The Importance of Transparency and Accountability In Achieving Good Governance,
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Draft GST/HST Legislation Impacting Limited Partnerships and General Partners
On September 8, 2017, the Department of Finance (Canada) (“Finance”) introduced draft legislation deeming general partners of “investment limited partnerships” (a newly coined term) to be making a taxable supply when providing management or administrative services (a broadly defined term)....
L’Accord économique et commercial global Canada – Union Européenne
Article available in French only. L’Accord économique et commercial global Canada – Union Européenne Le 18 octobre 2013, le Premier ministre canadien, Monsieur Stephen Harper, et le président de la Commission Européenne, Monsieur José Manuel Barroso, ont conclu un accord...
Demystifying the Trans-Pacific Partnership: An American and Canadian Perspective
Global Trade and Customs Journal, Volume 8, Issue 11/12
Co-authored with Daniel Kiselbach, William E. Perry, and Ryan Beady. Click here to view.
MGM Shows Lion-like Persistence in Protecting Roar
International Trademark Association Bulletin
International Tax Update
International Tax Newsletter
Click here to view the November 2012 issue.
Drafting Issues in International Joint Ventures
Canadian International Lawyer, Vol. 8, No. 3, 2011
A look at some of the recent drafting issues in the case law.
Canadian Companies that Operate Abroad Beware … the Mounties are Coming
The Lonely Lawyer and the Unifying Force of Bar Associations
Splash, April-June 2011
2011 Federal Budget Minister of Finance Jim Flaherty today tabled the 2011 Federal Budget (the “Budget”) entitled “A Low Tax Plan for Jobs and Growth”. We are pleased to provide our summary of tax measures contained in the Budget. There...
Business Tax Measures
IN THIS SECTION: Manufacturing and Processing Sector: Accelerated Capital Cost Allowance Clean Energy Generation Equipment: Accelerated Capital Cost Allowance Qualifying Environmental Trusts Intangible Capital Expenses in Oil Sands Projects Stop-Loss Rules on the Redemption of a Share Partnerships – Deferral...