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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 Urges Manitoba to Adopt Statute of Limitations for Assessments

On March 29, 2013, TEI filed a letter to the Manitoba Ministry of Finance urging the province to establish a statutory four-year limitation period for assessments of the Provincial Sales Tax. Manitoba is the only jurisdiction in Canada without a legislated limitation period for tax audit assessments.

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 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 Supports the Harmonization of Canada's Provincial Sales Tax

On March 25, 2010, TEI filed a letter urging the Canada Department of Finance to permit sufficient time for companies to implement the new harmonized sales tax regime. TEI's letter follows amendments proposed by the Department of Finance on February 25, 2010. The amendment relates to the harmonized sales tax (HST), including place of supply, self-assessment and rebate, and the imported taxable supply rules relating to the provincial component of the HST in regulations under the Excise Tax Act.

TEI Comments on Proposed Retroactive Amendment of British Columbia Sales Tax

On April 30, 2009, TEI submitted comments to the Honorable Colin Hansen, Minister of Finance for the Province of British Columbia, concerning the proposed retroactive amendment of the BC retail sales tax in respect of certain materials mailed into the province.

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