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 Comments on Canadian Government’s Fall Economic Statement
On January 29, TEI submitted comments to the Canadian Department of Finance regarding certain items in the Department’s fall economic statement, including issues related to proposed new rules on cross border digital products and services, as well as goods supplied through fulfillment warehouses.
TEI Holds 2020 Virtual Liaison Meetings with Canada Revenue Agency and Department of Finance
On December 8–9, 2020, 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 Proposes Changes to British Columbia’s Provincial Sales Tax as Part of Annual Budget Process
On June 26, 2020, TEI filed a letter with the British Columbia's Select Standing Committee on Finance and Government Services proposing changes to British Columbia's provincial sales tax. The letter builds on earlier comments made to the Ministry of Finance in letters and meetings with Ministry officials and requested that the proposed changes be considered in conjunction with the annual budget process.
TEI Engages with Canada Revenue Agency and Department of Finance Regarding Canada Emergency Wage Subsidy
On April 17, 2020, members of TEI’s Canadian Income Tax and Canadian Commodity Tax Committees participated in a joint conference call with representatives of the Canada Revenue Agency (“CRA”) and Department of Finance (“Finance”) to discuss a range of questions concerning the newly enacted Canada Emergency Wage Subsidy (“CEWS”).
TEI Holds Call with Canada Department of Finance on March 30, 2020 Regarding COVID-19 Commodity Tax Issues
On March 30, 2020, members of the TEI Canadian Tax Committee had a call with the Canada Department of Finance Tax Policy Branch to discuss COVID-19 commodity tax issues and Finance’s March 27, 2020 announcement.
TEI Proposes Changes to British Columbia’s Provincial Sales Tax as Part of Annual Budget Process
On June 26, 2019, TEI filed a letter with the British Columbia's Select Standing Committee on Finance and Government Services proposing changes to British Columbia's provincial sales tax.
TEI Comments on Possible Changes to GST/HST Joint Venture Election
On May 29, 2019, TEI submitted a letter to the Canadian Department of Finance welcoming the government’s intention to expand the joint venture election under Section 273 of the Excise Tax Act.
Canada Revenue Agency Responds to TEI’s Questions from 2016 and 2017 Commodity Tax Liaison Meetings
On November 15, 2016 and December 5, 2017, a delegation of Canadian Commodity Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency. The Canada Revenue Agency has issued their responses to TEI’s commodity tax liaison meeting questions, which cover a range of important tax law, policy, and administration issues.
TEI Proposes Changes to British Columbia’s Provincial Sales Tax as Part of Annual Budget Process
On September 14, 2018, TEI filed a letter with the British Columbia's Ministry of Finance proposing changes to British Columbia's provincial sales tax.
TEI Files Comments Responding to the Department of Finance Canada’s Consultation Concerning the GST/HST Holding Corporation Rules
On September 28, 2019, TEI filed comments responding to the Department of Finance Canada’s Consultation Concerning the GST/HST Holding Corporation Rules, which solicits feedback on the Legislative and Regulatory Proposals Relating to the Excise Tax Act, the Excise Act, 2001 and the Air Travelers Security Charge Act.