Canadian Commodity Tax

TEI Holds 2024 Liaision Meetings with Canada Revenue Agency and Department of Finance

On November 19-20, 2024, a delegation of the Canadian Commodity Tax Committee members participated in TEI's annual liaison meetings with representatives of the Canada Revenue Agency (“CRA”) and Department of Finance. The 2024 meetings featured robust agendas covering a range of tax law, policy, and administration issues of importance to many TEI members. Official written responses to many of TEI’s questions are expected from CRA.

The BC Minister of Finance Responds to TEI's Submission on the Definition of Software for the PST

TEI received a letter from the British Columbia Minister of Finance in response to the Canadian Commodity Tax Committee's March 29, 2024, submission. The Committee had submitted a letter addressing the 2024 British Columbia Budget changes to the Provincial Sales Tax ("PST") definition of “software,” including the retroactive impact of the changes and the expansion of the definition.

BC Ministry of Finance Response on 2024 Budget

TEI Receives Responses to 2020, 2021, and 2022 Liaison Meeting Questions from the Canada Revenue Agency

In December of 2020, 2021, and 2022, a delegation of Canadian Commodity Tax Committee members met with representatives of the Canada Revenue Agency and Department of Finance. The Canada Revenue Agency has issued their responses to TEI’s liaison meeting questions, which cover a range of important tax law, policy, and administration issues. TEI also provided questions to the Department of Finance, although Finance does not provide written responses.

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TEI Holds 2021 Virtual Liaison Meetings with Canada Revenue Agency and Department of Finance

On December 7-8, 2021, 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 Comments on Canadian Government’s Proposed Digital Services Tax

On June 18, TEI submitted comments to the Canadian Department of Finance regarding the Canadian Government’s proposed tax on digital services (the DST). TEI’s comments focused on the practical compliance issues businesses will face should the proposed tax be enacted into law.

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 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.