Sales, Commodity and Indirect Tax


Miller Thomson’s Sales, Commodity and Indirect Tax Group provides legal advice and representation in respect of various types of tax legislation which are levied in connection with sales transactions or other activities.  We are familiar with a wide variety of tax regimes across Canada, including the following: the federal goods and services tax (GST); harmonized sales tax (HST); provincial sales tax (PST); excise tax; the Canada pension plan, employment insurance; fuel tax; carbon tax; property transfer tax, property assessment tax, foreign property purchasers, and vacancy (empty homes) tax.

COVID-19 Resources

We have written on a variety of topics to help identify the pertinent issues, understand the legal implications, minimize risk exposure and manage legal obligations.


Successful Tax Court of Canada Appeal

Ron Choudhury and David Chodikoff represented CanLII in a successful sales tax appeal, where the Tax Court of Canada found in favour of CanLII, on the basis that CanLII made a taxable supply with respect to the provision of a virtual library and are consequently entitled to claim input tax credits.


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