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...
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.
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
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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...
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...
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...
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...
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...
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...
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...
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...
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...
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...