Canadian Commodity Tax Committee

The Canadian Commodity Tax Committee is responsible for TEI’s advocacy and educational efforts in Canadian federal and provincial excise, sales, and use tax matters.

The committee provides comments on legislative and administrative proposals and conducts annual liaison meetings with the Canada Revenue Agency and Canadian Department of Finance to discuss tax-enforcement and policy matters in the commodity tax field.

TEI’s Canadian Income and Commodity Tax Committees Seek Member Input for 2021 Liaison Meetings

The members of TEI’s Canadian Income Tax and Canadian Commodity Tax committees are actively preparing for the Institute’s 2021 liaison meetings in Ottawa, and they seek your input in developing this year’s meeting agendas.

CANADIAN COMMODITY TAX COMMITTEE

Staff Liaison:

Kelly Madigan,Tax Counsel
202.464.8353

 

BC Ministry of Finance responds to TEI’s interpretative questions on 2026 BC Budget PST Expansion to Certain Professional Services

The Canada Revenue Agency (CRA) has responded to questions from TEI's Canadian Commodity Tax Committee, which were posed to the CRA at the TEI-CRA November, 18, 2025, liaison meeting.

Response to TEI Budget 2026 Questions

Liaison Questions

CRA Responds to TEI's Commodity Tax Questions from November 2025 Liaison Meetings

The Canada Revenue Agency (CRA) has responded to questions from TEI's Canadian Commodity Tax Committee, which were posed to the CRA at the TEI-CRA November 18, 2025, liaison meeting.

Read the Response Here

TEI Holds 2025 Liaison Meetings with Canada Revenue Agency and Department of Finance

On November 18-19, 2025, a delegation of the Canadian Commodity Tax Committee participated in TEI's annual liaison meetings with representatives of the Canada Revenue Agency (“CRA”) and Department of Finance. The 2025 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.

DOF Liaison Questions

TEI Submits Comments to the Government of British Columbia on the Expansion of the PST to Engineering Services

On May 15, 2026, TEI submitted comments to the Government of British Columbia regarding the expansion of the provincial sales tax (PST) to certain professional services, focusing on the application to engineering services. The Canadian Commodity Tax Committee, whose chair is Martin Behagg, in coordination with TEI Tax Counsel Kelly Madigan, prepared the comments. The letter focused on the negative impacts of such an expansion and suggested targeted alternative measures.

TEI Holds Liaison Meeting with the British Columbia Ministry of Finance

Members of TEI's Canadian Commodity Tax Committee met virtually with the British Columbia Ministry of Finance on June 15, 2026. In addition to requests for updates on questions from past liaison meetings, the meeting included a discussion about TEI's previous submission on harmonization of the PST with the HST, among other topics.

TEI-BC Ministry of Finance 2026 Liaison - Additional Information

TEI Recommends Replacing the BC PST with the HST

On September 12, 2025, TEI submitted comments to the British Columbia (BC) government recommending that BC replace the Provincial Sales Tax (PST) with the Harmonized Sales Tax (HST). TEI's letter was prepared under the aegis of its Canadian Commodity Tax Committee, whose Chair is Martin Behagg.

Read the comments here

CRA Responds to TEI's Commodity Tax Questions from November 2024 Liaison Meetings

The Canada Revenue Agency (CRA) has responded to questions from TEI's Canadian Commodity Tax Committee, which were posed to the CRA at the TEI-CRA November, 19, 2024, liaison meeting.
 

CRA Liaison Questions
CRA Responses
 

TEI Holds Liaison Meeting with the British Columbia Ministry of Finance

Members of TEI's Canadian Commodity Tax Committee met virtually with the British Columbia Ministry of Finance on June 23, 2025. In addition to requests for updates on questions from past liaison meetings, the meeting included a discussion about audit issues and opportunities to improve BC’s competitiveness through consumer taxation-related initiatives, among other topics.

Additional Information

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