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 Files Comments on Canada’s proposed Greenhouse Gas Pollution Pricing Act and Draft Fuel Charge Regulation

On February 28, 2018, TEI filed comments on the proposed Greenhouse Gas Pollution Pricing Act and Draft Fuel Charge Regulation released by the Department of Finance and Ministry of Environment and Climate Change on January 15, 2018.

TEI Holds 2017 Liaison Meetings with Canada Revenue Agency and Department of Finance

On December 5–6, 2017, a delegation of Canadian Income Tax Committee and Canadian Commodity Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency and Department of Finance.

TEI Submits Comments on Proposed Changes to the Canada Revenue Agency’s Voluntary Disclosures Program

In July 2017, a diverse working group comprising members of the Canadian Income Tax Committee and Canadian Commodity Tax Committee coalesced to produce responsive comments to the Canada Revenue Agency’s proposed changes to the Voluntary Disclosures Program.

TEI Files Comments on Canada’s Technical Paper Regarding Federal Carbon Pricing Backstop

On June 30, 2017, TEI filed comments on the Technical Paper on the Federal Carbon Pricing Backstop released by the Canada Department of Finance. TEI’s comments were prepared under the aegis of TEI’s Canadian Commodity Tax Committee, whose chair is David Card.

TEI Holds 2016 Liaison Meetings with Canada Revenue Agency and the Canadian Department of Finance

On November 15-16, 2016, representatives from Tax Executives Institute, led by 2015-2016 International President for Janice Lucchesi, met with officials from Canada Revenue Agency and the Canadian Department of Finance to discuss tax policy and administrative matters.

The agendas for the meetings on income tax matters were prepared by the Institute's Canadian Income Tax Committee, whose 2016-2017 chair is Paul Magrath of AstraZeneca Canada, Inc. John Schoenecker of the Institute's legal staff coordinated the preparation of its agendas.

TEI Files Recommendations With British Columbia's Commission on Tax Competitiveness

On September 29, 2016, TEI filed a submission responding to the British Columbia Commission on Tax Competitiveness's call for feedback on how to improve BC's competitiveness. TEI's submission follows and builds upon its May 2016 liaison meeting with representatives from the BC Ministry of Finance Tax Programs and Tax Policy branches. TEI's principal recommendation is for BC to replace its current PST with a made-in BC value-added tax. TEI alternatively recommends several administrative and revenue-related changes to BC's provincial sales and carbon taxes.

TEI Holds Liaison Meeting with the British Columbia Ministry of Finance

On May 16, 2016, TEI's Canadian Commodity Tax Committee held a liaison meeting with the British Columbia Ministry of Finance. Jordan Goss, Executive Director of the Consumer Tax Programs Branch; Ann Foy, Strategic Advisor of the Tax Policy Branch; Satish Perhar, Executive Director of the Vancouver District Office; and Bob Scott, Policy and Legislative Analyst of Program Services, attended on behalf of the Ministry.

TEI Holds 2015 Liaison Meetings with Canada Revenue Agency and the Canadian Department of Finance

On November 17-18, 2015, representatives from Tax Executives Institute, led by 2015-2016 Vice President for Canadian Affairs Lynn Moen, met with officials from Canada Revenue Agency and the Canadian Department of Finance to discuss tax policy and administrative matters.

The agendas for the meetings on income tax matters were prepared by the Institute's Canadian Income Tax Committee, whose 2015-2016 chair is Grant L. Lee of HSBC Bank Canada. John Schoenecker of the Institute's legal staff coordinated the preparation of its agendas.

TEI Proposes Administrative and Revenue-Related Changes to British Columbia's Provincial Sales Tax and Carbon Tax

TEI has filed two letters with British Columbia's Ministry of Finance proposing changes to British Columbia's provincial sales tax and carbon tax. TEI's August 31, 2015 letter, filed with the Tax Programs Branch, proposes several changes to the provincial sales tax designed to streamline tax administration for businesses and the Ministry. TEI's September 1, 2015 letter, filed with the Tax Policy Branch, proposes several revenue-related changes to the provincial sales tax and carbon tax to be considered in conjunction with the Ministry's annual budget process.

TEI Expresses Concerns with GST/HST Nil Consideration Election

On December 22, 2014, TEI submitted a letter to the Canadian Revenue Agency (CRA) listing concerns with the new filing obligations under Section 156 of the Excise Tax Act raised by TEI members that would be best addressed in the new election form and its instructions. The letter was prepared under the aegis of TEI's Canadian Commodity Tax Committee, whose chair is Richard Taylor of Rogers Communications Inc. Contributing substantially to the development of TEI's comments was Chantal Grouix of SNC-Lavalin Group, Inc. Daniel B.

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