Sales Tax, Customs & International Trade

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.

Displaying 1-10 of 14

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...

More

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....

More

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...

More

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...

More

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...

More

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.

More

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,...

More

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...

More

James M. Klotz is quoted in an article titled “Bar association creates international code of conduct” in The Lawyers Weekly.

Read the quote here.

More

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...

More

Displaying 1-10 of 14
Displaying 1-10 of 20

David Chodikoff panels at the International Bar Association Annual Conference in Rome

David Chodikoff panels “The Privatization of Tax Enforcement” at the International Bar Association conference in Rome, Italy on October 10, 2018.

More

Closing the Deal: What You Need to Know

A Look at Purchase Orders & International Sales Contracts

More

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.

More

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.

More

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.

More

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”.

More

James Klotz chairs the International Bar Association’s showcase program titled “The Public Perception of Lawyers”.

More

James Klotz chairs the IBA Bar Leaders Conference in Miami.

View the conference details

More

James Klotz chairs the 6th Annual IBA Bar Leaders’ Conference in Warsaw, Poland.

View the full brochure

More

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

More

Displaying 1-10 of 20

Sorry. Your search returned no results. Please edit your search criteria and try again.

Displaying 1-10 of 378

Excise Tax Act Amendments Released July 2018

On July 27, 2018, the Department of Finance (“Finance”) released the Legislative and Regulatory Proposals Relating to the Excise Tax Act (Canada) (the “ETA”), including amendments to sections 186 and 289.2 and subsection 292(7) (the “Proposals”). Section 186 – Holding...

More

Ron Choudhury and Andrew Etcovitch quoted in Bloomberg article on input tax credit limits for holding companies

Bloomberg, "Canada Plans to Limit Input Tax Credits for Holding Companies"

The Canadian government has proposed limiting the amount holding companies can recover from value-added and sales tax they pay on goods and services purchased for an operating subsidiary. […] This will have limited application to foreign multinationals, as it only applies...

More

A New Era of Private Corporation Tax Rules – Part IV

On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill C-74”) received Royal Assent. Bill C‑74 includes various amendments to the Income Tax Act...

More

Canada-U.S. Trade War? Canada Retaliates with New Tariffs on U.S. Goods

On June 29, 2018, the Canadian Government announced that it would implement countermeasures in response to what it called “unjustified tariffs on Canadian steel and aluminum products.” These countermeasures are in direct response to the United States imposing tariffs on...

More

A New Era of Private Corporation Tax Rules – Part III

Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft legislation were released on July 18, 2017, which included amendments to section 120.4 of the Income Tax...

More

New Opportunities for Investors in the Saskatchewan Technology and Agricultural Sectors Following the Release of Saskatchewan’s 2018-2019 Provincial Budget

On April 10, 2018, Saskatchewan’s Minister of Finance, Donna Harpauer, presented Saskatchewan’s provincial budget for 2018-2019. The budget announces two new incentives for investments in the technology and agricultural sectors: 1. The Saskatchewan Technology Start-up Incentive This two-year pilot program...

More

CBSA’s 2018 Trade Compliance Priorities: Which Goods Are On Their Radar?

Recently, the Canada Border Services Agency (the “CBSA”) released its Trade Compliance Verification priorities for 2018. The CBSA manages trade compliance with the (i) Tariff Classification, (ii) Customs Valuation, and (iii) Origin programs. This is done by way of random...

More

Secured Creditor’s Priority Over Unremitted GST/HST: SCC Grants Callidus Capital Corporation Leave to Appeal

On March 22, 2018, the Supreme Court of Canada granted Callidus Capital Corporation (the “Secured Creditor”) leave to appeal the Federal Court of Appeal decision that interpreted subsection 222(3) of the Excise Tax Act (Canada) (the “ETA”) as giving the...

More

A Cautionary Tale Regarding the GST/HST New Housing Rebate

As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit (collectively referred to as a “Home“) in exchange...

More

Budget 2018: Developments Affecting Private Companies

In this edition: Passive Income Proposals for Private Corporations Increased Reporting Requirements for Trusts   Passive Income Proposals for Private Corporations Budget 2018 contains two new measures to deter the accumulation of passive assets within private corporations.  These changes are...

More

Displaying 1-10 of 378

Sorry. Your search returned no results. Please edit your search criteria and try again.

Investment Limited Partnerships

Learn more about “Draft GST/HST Legislation Impacting Limited Partnerships and General Partners”, authored by Ron Choudhury.

More