Tax - Commodity Tax & Customs
As Canadian industries benefit from international investment and a free flow of goods and resources crossing borders and oceans, they must cope with increasingly difficult commodity tax, customs, and trade law problems. Our lawyers represent Canadian and international clients in the full range of customs issues, including classification, valuation, customs audits, seizures and forfeitures, appeals, duty remissions under the Financial Administration Act, and legislative and policy development.
We advise on the GST, provincial retail sales taxes, and special taxes involving gasoline, alcohol and tobacco, both in the administration of these taxes and disputes involving their application, assessment and arrears. We also review trade matters in connection with the manufacturing, import and export of a variety of goods and services, including transfer pricing, tariff classification of imports, origin determinations under chapter 4 of NAFTA, customs seizure adjudications and the application of anti-dumping and subsidy laws. Our clients in this area include businesses of all types, from sole proprietors to multinational corporations involved in industries such as energy, lumber, pharmaceuticals, high technology, food processing, importing and exporting, automotive parts, textiles and chemicals.
We have considerable experience in negotiating solutions with the Canada Revenue Agency, the Canada Border Services Agency and with other government bodies, and are frequently retained to provide opinions, seek advance tax rulings, and appear before the related administrative bodies and tribunals.