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
- Motor Fuels and Tobacco Tax
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
- NAFTA/WTO Actions
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...
David Chodikoff quoted in La Presse article, “Netflix devrait payer de la TPS/TVQ, croit le président du CRTC”
For more, please read the article here (French only).
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...
Canadian Customs Law, co-authored by Miller Thomson lawyers, now available from Carswell.
Canadian Customs Law provides an overview of the laws, cases and policies that govern customs in Canada. Authored by Miller Thomson lawyers Daniel Kiselbach and Katherine Xilinas, and Angelos Xilinas of KPMG, this publication is an essential resource for staying...
Daniel Kiselbach discusses his newly published book, Canadian Customs Law, in the October issue of the Hong Kong Canada Business Association’s “Advantage” newsletter.
Click here to read the article.
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.
Daniel Kiselbach comments on the Consumer Product Safety Act in an article for Business in Vancouver: “New rules, new business relationships”.
This article is published in the Jan. 31 – Feb 6, 2012 issue (page 19). Click here to read the article.
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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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...
Customs Tariff Measures
IN THIS SECTION: Customs Tariff Simplification Facilitating Low Value Imports Customs Tariff Simplification The Federal Government announced the initiation of a process to simplify the Customs Tariff in order to facilitate trade and lower the administrative burden for businesses. This...