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 Requests Administrative Tolerance for PST Audits
On March 4, 2013, TEI filed a letter urging the British Columbia Ministry of Finance to formally adopt a policy of administrative tolerance for Provincial Sales Tax (PST) audits during the first year of the "new" tax (the Province moved from the PST to a Harmonized Sales Tax in 2009, but voters approved a referendum in 2011 to return to the PST effective April 1, 2013).
TEI Comments on Reintroduction of British Columbia Provincial Sales Tax
On January 10, 2013, TEI submitted a letter to the British Columbia Ministry of Finance related to the province's transition from the Harmonized Sales Tax back to the Provincial Sales Tax that will occur on April 1, 2013. The Institute's letter focused on the administrative aspects of the PST Act and more specifically on the guidance included in PST Bulletin 002. The comments were designed to assist the Ministry of Finance with the practical, effective, and efficient administration of the new PST.
TEI Comments on Updated Canadian GST/HST Place of Supply Rules
On December 7, 2012, TEI submitted a letter to the Canada Revenue Agency commending CRA for its efforts to modernize the GST/HST place of supply rules, and suggesting a number of clarifications to the CRA's draft Technical Information Bulletin that would make the document as useful, clear, and comprehensive as possible.
TEI Holds 2012 Liaison Meetings with Canada Revenue Agency and the Canadian Department of Finance
On December 4-5, 2012, a delegation of members from TEI's Income and Commodity Tax Committees met with representatives from Canada Revenue Agency and the Department of Finance in annual liaison meetings.
TEI Recommends Improvements to British Columbia's Carbon Tax
On September 14, 2012, TEI submitted a letter to the British Columbia Ministry of Finance urging the Province to use proceeds from the carbon tax to provide incentives for businesses that make investments in alternative fuel sources, methods for capturing emissions, or other "green" projects, and suggesting changes to make the tax more administrable.
TEI Supports Harmonization of Sales Tax in Prince Edward Island
On June 27, 2012, TEI submitted a letter to the government of Prince Edward Island and Finance Canada in response to the announcement that the province had entered into formal negotiations with the Canadian government to replace its provincial sales tax with a harmonized sales tax. TEI's letter summarizes the Institute's general support for the HST and makes recommendations to enable the Province and taxpayers to achieve the benefits of reducing the complexity and costs of compliance with the new tax system.
TEI Makes Recommendations to Improve Tax Competitiveness and Administration in British Columbia
On June 13, 2012, TEI submitted comments to the British Columbia Expert Panel on Business Taxation in response to an invitation for submissions to assist with developing recommendations "for a business tax system for British Columbia that balances the principles of competitiveness, fairness and simplicity." This most recent letter follows earlier communications between TEI and the government of British Columbia regarding the province's tax system.
TEI Holds 2011 Liaison Meetings with Canada Revenue Agency and the Canadian Department of Finance
On December 6-7, 2011,TEI President David Penney and David Daubaras, the Institute's Vice President for Canadian Affairs, led a delegation of members in the 2011 liaison meetings with the Canada Revenue Agency (CRA) and the Department of Finance. The agendas for the separate meetings on income and excise (GST and Customs) tax matters were prepared under the aegis of TEI's Canadian Income and Commodity Tax Committees, whose chairs are Carmine A. Arcari and Kim N. Berjian, respectively.
Income Tax Matters
TEI Holds Liaison Meeting with British Columbia Ministry of Finance
On November 15, 2011, Tax Executives Institute submitted a letter to the British Columbia Ministry of Finance containing a number of improvements to make the Provincial Sales Tax ("PST") more efficient and administrable. As a follow up to that letter, three members of TEI's Canadian Commodity Tax Committee met with officials from the Ministry on December 12, 2011 to further discuss the Institute's proposals.
TEI Supports Harmonized Sales Tax in British Columbia
On April 29, 2011, TEI submitted a letter opposing a referendum to rescind British Columbia's Harmonized Sales Tax and restore the Provincial Sales Tax. TEI's letter summarizes the Institute's general support for the HST and the implications if it were to be repealed. The Institute's comments were prepared under the aegis of its Canadian Commodity Tax Committee, whose chair is Kim N. Berjian.