Canada

On August 6, 2014, Tax Executives Institute submitted a written statement to the House of Commons Standing Committee on Finance in connection with the 2014 pre-budget consultations in Canada.

On June 27, 2014, TEI submitted a letter to the Canadian Department of Finance observing that requiring foreign e-commerce suppliers to register with Canadian Revenue Authority and collect GST/HST on sales to final consumers would restore neutrality to the Canadian sales tax system and mitigate the pricing difference resulting from the ineffectiveness of self-assessment of the tax. The Institute's comments went on to discuss several areas to be addressed if a mandatory registration system for foreign e-commerce providers is created.

On June 11, 2014, Tax Executives Institute submitted comments on the Consultation on Tax Planning by Multinational Enterprises announced in Annex 2 of the 2014 Canadian Budget Message.

On April 10, 2014, TEI filed comments with Canada’s Minister of Finance Joe Oliver on the 2014 Budget Proposals. TEI’s comments were prepared by its Canadian Income Tax Committee, whose chair is Bonnie Dawe of Finning International. Contributing substantially to the development of TEI’s comments were Carolyn Mulder of Wal-Mart Canada, Corp. and Jason Vincze of General Electric Canada. Also contributing to the comments were Giovanna Baragetti of Hydro One Networks, Inc. and Lynn Moen of Walton Global Investments, Ltd. Senior Tax Counsel Jeffery P.

On February 11, 2014, TEI submitted a letter to the Publications Section of Canada Revenue Agency making recommendations for prioritizing the development and publication of folio guidance for Canadian taxpayers and tax advisers. The folios supplant technical interpretation bulletins previously published by CRA.

On December 16, 2013, TEI submitted comments to the Department of Finance, Canada, in respect of its consultation on treaty shopping.  The comments were prepared under the aegis of the Institute’s Canadian Income Tax Committee, whose chair is Bonnie Dawe of Finning Corporation.

Others contributing to the submission in addition to Ms. Dawe were: Carmine A. Arcari of Royal Bank of Canada, Lynn Moen of Walton International Group, Inc., and Jason Vincze of GE Canada.  Jeffery P. Rasmussen of TEI’s legal staff coordinated the preparation of the comments.

On December 3-4, 2013, representatives from TEI, led by 2013-2014 Vice President for Canadian Affairs Shiraz J. Nazerali, met with officials from Canada Revenue Agency and the Canadian Department of Finance to discuss tax policy and administrative matters.

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.

On March 7, 2011, TEI submitted a letter to Finance Canada and Canada Revenue Agency recommending amendments to the Harmonized Value-added Tax System regulations to make restricted input tax credit (RITC) reporting administrable. The letter follows up on TEI's December 2010 liaison meetings with Canada Revenue Agency and the Department of Finance, where TEI representatives raised the timing for reporting and applying the rules relating to RITCs. TEI maintains that reporting RITCs pursuant to the timeframes required in Harmonized Value-added Tax System Regulations, No.

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.