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
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.
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
TEI Holds 2024 Liaision Meetings with Canada Revenue Agency and Department of Finance
On November 19-20, 2024, 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 2024 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.
The BC Minister of Finance Responds to TEI's Submission on the Definition of Software for the PST
TEI received a letter from the British Columbia Minister of Finance in response to the Canadian Commodity Tax Committee's March 29, 2024, submission. The Committee had submitted a letter addressing the 2024 British Columbia Budget changes to the Provincial Sales Tax ("PST") definition of “software,” including the retroactive impact of the changes and the expansion of the definition.
CRA Responds to TEI's 2023 Liaison Meeting Commodity Tax Questions
The Canada Revenue Agency ("CRA") has submitted its written responses to TEI's December 2023 CRA-TEI liaison meeting questions regarding commodity taxes.