Canadian Commodity Tax

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

Staff Liaison:

Kelly Madigan,Tax Counsel
202.464.8353

 

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.

Read the submission here.

TEI Holds 2023 Liaison Meetings with Canada Revenue Agency and Department of Finance

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.

Read the files:

TEI Comments on Canadian Digital Services Tax

On September 8, 2023, TEI submitted comments on a revised draft of the Canadian Digital Services Tax (DST) to Canada's Department of Finance.

TEI Canadian Commodity Tax Comments and Liaison Meeting with British Columbia Ministry 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.

Canadian Pillar Two Implementation - TEI Comments

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.

TEI Holds 2021 Virtual Liaison Meetings with Canada Revenue Agency and Department of Finance

On December 7-8, 2021, delegations of Canadian Income Tax Committee and Canadian Commodity Tax Committee members virtually participated in TEI’s annual liaison meetings with representatives of the Canada Revenue Agency (“CRA”) and Department of Finance.

TEI Comments on Canadian Government’s Proposed Digital Services Tax

On June 18, TEI submitted comments to the Canadian Department of Finance regarding the Canadian Government’s proposed tax on digital services (the DST). TEI’s comments focused on the practical compliance issues businesses will face should the proposed tax be enacted into law.
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