RECENT

ARTICLES






 

 

Recent Articles of  Note *

 

 

COMMODITY TAX

 

CUSTOMS & TRADE

 

INDUSTRY SPECIFIC

 

TAX & TRADE LITIGATION

 

 

 

 

 

 


 

 

 

 

COMMODITY TAX

 

 

Privilege over Information Disclosed to Accountants ?

(As originally published in Tax For Owner Managers, The Canadian Tax Foundation, March 2006)

Robert G. Kreklewetz & Simon Thang

 

 RBC – Taxable Personnel Services or Exempt “Arranging For”

(As originally published in GST & Commodity Tax Journal, January-February 2006)

Robert G. Kreklewetz & Simon Thang

 

 Membership has it Privileges: Dawn's Place & GST on Website Access

(As originally published in GST & Commodity Tax Journal, December 2005)

Robert G. Kreklewetz & Vern Vipul

 

 Generally Worded Refund Claims Risk Falling Through the Cracks

(As originally published in GST & Commodity Tax Journal, November 2005)

Robert G. Kreklewetz & Simon Thang

 

 Found Money: New Rules for Recovering Taxes paid under ultra vires Legislation

(As originally published in GST & Commodity Tax Journal, September 2005)

Robert G. Kreklewetz

 

 Services or Rentals of Goods ? Substance over Form in Ontario RST.

(As originally published in GST & Commodity Tax Journal, July 2005)

Robert G. Kreklewetz

 

 Robin Aero-Space - "in respect of TPP"

(As originally published in GST & Commodity Tax Journal, March 2005)

Robert G. Kreklewetz & Vern Vipul

 

 New Canadian Sales Tax Policy to Put the Big Bite on U.S. Lessors

U.S. Equipment Leasing Association Newsletter (November 2004)

Robert G. Kreklewetz & Diane Sekula

 

 Derivative Assessments - More Uncertainty

GST & Commodity Tax Reporter, Carswell (November 2004)

Wendy A. Brousseau & Robert G. Kreklewetz

 

The GST and Motor Vehicle Allowances

Tax For Owner Managers, The Canadian Tax Foundation (October 2003)

Robert G. Kreklewetz & Wendy A. Brousseau

 

Agent, Principal, or Broker?

Canadian Tax Highlights, Canadian Tax Foundation  (October 2003)

Robert G. Kreklewetz

 

Tax Reporting Obligations for Direct Sellers

DSA Dialogue, Direct Sellers Association of Canada (August 2003)

W. Jack Millar & Robert G. Kreklewetz

 

Ceasing To Be a Director

Tax For Owner Managers, The Canadian Tax Foundation (July 2003)

Robert G. Kreklewetz & Wendy A. Brousseau

 

Tax Collection Limitations

Canadian Tax Highlights, Canadian Tax Foundation (April 2003)

Robert G. Kreklewetz

 

Vendor Collection of RST

Canadian Tax Highlights, Canadian Tax Foundation (August 2002)

Robert G. Kreklewetz

 

 

CUSTOMS & TRADE

 

 Privilege over Information Disclosed to Brokers ?

(As originally published in Tax For Owner Managers, The Canadian Tax Foundation, March 2006)

Robert G. Kreklewetz & Simon Thang

 

Byrds, Pigs, Oysters & Trade Disputes

(As originally published in GST & Commodity Tax Journal, April 2005)

Robert G. Kreklewetz

 

Apples, Oranges, and Natural Gas

Canadian Tax Highlights, Canadian Tax Foundation (March 2005)

Robert G. Kreklewetz

 

New Export Reporting Requirements

Tradeweek, Canadian Association of Importers and Exporters (March 2005)

Robert G. Kreklewetz & Vern Vipul

 

NAFTA Rules of Origin

Canadian Tax Highlights, Canadian Tax Foundation (February 2005)

Robert G. Kreklewetz & Vern Vipul

 

 Customs "Purchaser in Canada" Requirement: Judicially Watered Down

GST & Commodity Tax Reporter, Carswell (October 2004)

Robert G. Kreklewetz

 

 CBSA Makes Barbequing More Expensive

Canadian Tax Highlights, Canadian Tax Foundation (September 2004)

Robert G. Kreklewetz

 

US Pressures on Canadian Customs Exemptions

Canadian Tax Highlights, Canadian Tax Foundation (November 2003)

Robert G. Kreklewetz

 

Canada Customs and US Chemicals

Canadian Tax Highlights, Canadian Tax Foundation (May 2002)

Robert G. Kreklewetz

 

 

INDUSTRY SPECIFIC

 

Apples, Oranges, and Natural Gas

Canadian Tax Highlights, Canadian Tax Foundation (March 2005)

Robert G. Kreklewetz

 

Tax Reporting Obligations for Direct Sellers

DSA Dialogue, Direct Sellers Association of Canada (August 2003)

W. Jack Millar & Robert G. Kreklewetz

 

 New Canadian Sales Tax Policy to Put the Big Bite on U.S. Lessors

U.S. Equipment Leasing Association Newsletter (November 2004)

Robert G. Kreklewetz & Diane Sekula

 

Canada Customs and US Chemicals

Canadian Tax Highlights, Canadian Tax Foundation (May 2002)

Robert G. Kreklewetz

 

 

 

TAX & TRADE LITIGATION

 

Rule 14 Motions Near Death ?

Canadian Tax Highlights, Canadian Tax Foundation (March 2005)

Robert G. Kreklewetz

 

 

Privilege over Information Disclosed to Accountants ?

(As originally published in Tax For Owner Managers, The Canadian Tax Foundation, March 2006)

Robert G. Kreklewetz & Simon Thang

 

 

 Found Money: New Rules for Recovering Taxes paid under ultra vires Legislation

(As originally published in GST & Commodity Tax Journal, September 2005)

Robert G. Kreklewetz

 

 

 Derivative Assessments - More Uncertainty

GST & Commodity Tax Reporter, Carswell (November 2004)

Wendy A. Brousseau & Robert G. Kreklewetz

 

 

 

* Copyright rests with the authors.


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