2020

Whether an imported good is for “domestic” or for “other” purposes is an important distinction for customs because importers of goods “for domestic purposes” must pay customs duties ranging from eight per cent to 9.5 per cent of the declared value of the goods, while goods for “other” purposes are duty-free when imported into Canada.

While the Court of Quebec had just ruled in the Stamatopoulos v. Revenu Québec case, the Tax Court of Canada, through Justice Rip, also made its ruling on February 1, 2016 substantially in favour of the taxpayer in SNF L.P. v. Her Majesty The Queen.

Rob Kreklewetz and John G. Bassindale of Millar Kreklewetz look at the decision in Ford Motor Company of Canada v. The Queen and what it has to say about the level of detail required for notices of objection under the Income Tax Act and Excise Tax Act.

Maurice Arsenault of Bélanger Chabot, reports on a report by the Quebec Taxation Review Committee, which was was mandated to study Quebec taxation and propose reform measures to make it more competitive, effective and fair.

Allan Gelkopf and Zvi Halpern-Shavim of Blake, Cassels & Graydon comment on Re 0741508 BC Ltd. and 0768723 BC Ltd. (2014 BCSC 1791), in which a nearly $6.2-million tax bill was made to disappear.

In a March decision, the Federal Court of Appeal upheld an International Trade Tribunal ruling that says research and development costs must be included in the price paid for footwear imported into Canada for customs valuation purposes.

The recipient of a supply can’t be blamed for the failure of the supplier to remit the GST it collects on the sale to the government, write John Bassindale and Robert Kreklewetz of Millar Kreklewetz LLP, in their examination of a recent Quebec ruling.

Jean-Guillaume Shooner and Nathaniel Lacasse of Stikeman Elliott look at a July 2014 decision of the Court of Quebec that established the impact of commercial terms like “free on board” when deciding whether to apply the Quebec sales tax to…

Dalton Albrecht of Couzin Taylor LLP examines the Canada Border Services Agency’s recent Memorandum D11-6-4, which sets out new guidelines for voluntary disclosures of errors in customs declarations – or failures to report at all.