TEI Provides Submission in Response to British Columbia 2023 Consultation on PST Application for Partnerships
On December 23, 2023, TEI provided a submission to the British Columbia ("BC") Minister of Finance as part of the 2023 Consultation on the Provincial Sales Tax Application to Partnerships. TEI's comments included support for the transition to recognize BC partnerships as separate legal persons for purposes of PST and a recommendation that certain rules for partnerships mimic those for corporations.
On December 5-6, 2023, a delegation of the Canadian Commodity Tax Committee members participated in TEI's annual liaison meetings with representatives of the Canada Revenue Agency (“CRA”) and Department of Finance. The 2023 meetings featured robust agendas covering a range of tax law, policy, and administration issues of importance to many TEI members. Official written responses to many of TEI’s questions are expected from CRA.
TEI Receives Responses to 2020, 2021, and 2022 Liaison Meeting Questions from the Canada Revenue Agency
In December of 2020, 2021, and 2022, a delegation of Canadian Commodity Tax Committee members met with representatives of the Canada Revenue Agency and Department of Finance. The Canada Revenue Agency has issued their responses to TEI’s liaison meeting questions, which cover a range of important tax law, policy, and administration issues. TEI also provided questions to the Department of Finance, although Finance does not provide written responses.
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On September 8, 2023, TEI submitted comments on a revised draft of the Canadian Digital Services Tax (DST) to Canada's Department of Finance.
In preparation for a liaison meeting between members of the TEI Canadian Commodity Tax Committee and the British Columbia(“BC”) Ministry of Finance on June 27, 2023, TEI submitted comments on a number of issues relevant to that province.
On September 29th, TEI submitted comments to the Canadian Department of Finance regarding its proposed legislation to implement Pillar Two of the OECD's project on the taxation of the digitalization of the economy. Canada's legislation, entitled the Global Minimum Tax Act, encompasses most, but not all, of the necessary Pillar Two rules for Canada to comply with the global minimum tax regime.