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Practice by Industry

Industry Specific Advice

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MILLAR KREKLEWETZ LLP offers Industry Specific Advice, and have advised industry leaders and/or industry assocations on tax or trade issues in the following Canadian sectors:

Computer Hardware & Software

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MILLAR KREKLEWETZ LLP has significant experience and expertise in the Computer Hardware and Software and High Tech Industries, with our core practice encompassing all commodity tax, customs and trade issues facing the Computer and High Tech Industries in Canada .

Core Areas of Practice

Our core practice areas as they relate to the Computer Hardware and Software and High Tech Industries includes as follows:

Customs & Trade

GST & Sales Tax

Other

Tariff Classification

Advice Re: the GST and PST Issues Associated with the Negotiation of Aircraft Purchase/Lease Agreements

Excise Taxes

Customs Valuation

Application of GST/ ITC Entitlement with respect to Aircraft Imported into Canada

Provincial Gasoline & Fuel Taxes

Customs Origin

Application of GST & Customs Duties to Aircraft Temporarily Imported into Canada

Provincial Sales Tax

Customs Import/Export Requirements

Application of GST / ITC Entitlement with Respect to the Acquisition of Aircraft including corporate, partnership, financial institutions and individual acquisitions

Tax & Customs Considerations in Establishing a Business in Canada

Customs Compliance for Non-Residents

Application of GST to Maintenance and Repairs Performed in Canada on Non-Residents Aircraft

Joint Venture Elections

AMPS Assessments

GST Rules Re: International & Domestic Passenger Air Travel

Transfer Pricing

Ascertained Forfeitures & Seizures

GST Drop Shipment Rules

Advice Re: Registration of Aircraft

Customs Correction Obligations

Application of GST to Passenger Charges

Related Litigation

Import / Export Verification Reviews

GST Change in Use Rules Re: Change in Use of Aircraft

 

Voluntary Disclosures

Application of GST to Aerospace Services

 

NAFTA Verifications

GST Compliance for Non-Residents

 

CBSA Verifications and Audits

Application of PST to Aircraft

 

World Trade Organization (WTO) Matters

 

 


Recent Achievements

While not exhaustive of our work in the Computer Hardware and Software and High Tech Industries, some Recent Achievements of MILLAR KREKLEWETZ LLP in this Industry are as follows:

  • Application of PST to Computer Software and Services. MILLAR KREKLEWETZ LLP has extensive knowledge and experience regarding the various provincial rules relating to the application of PST to computer software and related services. MILLAR KREKLEWETZ LLP is currently involved in an Ontario retail sales tax appeal involving the application of Ontario retail sales tax to computer replacement parts and warranty and maintenance services.
  • Lease Termination Payments. MILLAR KREKLEWETZ LLP successfully appealed an Ontario retail sales tax assessment to the Ontario Court of Appeal which held that lease termination payments made in respect of leased computer equipment were not subject to retail sales tax
  • Structuring Agreements. MILLAR KREKLEWETZ LLP has extensive knowledge and experience in advising and structuring agreements for the acquisition of high tech goods and services.
  • Customs and NAFTA Verification. MILLAR KREKLEWETZ LLP has advised a number of high tech companies that have come under audit by Canada Customs for customs and NAFTA Origin compliance

Litigation

MILLAR KREKLEWETZ LLP also undertakes Tax & Trade Litigation before all relevant bodies, tribunals and courts affecting the Computer and High Tech Industries, including before the Canadian International Trade Tribunal, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, and Canadas various provincial Superior Courts, and Courts of Appeal, and provides a full range of Planning and Representation services in all of the above areas as well..


Client Base

Our Broad Client List includes many blue chip corporate clients, who are national and international leaders in high tech industry, and we continue to work on Canadian specific issues related to the Canadian and American Computer and High Tech Industries.


Thinking about Establishing
a Computer or High Tech Business in Canada ?

MILLAR KREKLEWETZ LLP provides comprehensive full service assistance for non-resident businesses establishing operations in Canada , including the following additional specialized advice:

  • Advice and direction as to the Business Structure appropriate for Canadian operations
  • Business Incorporation and Corporate and Trade Name Registrations
  • Basic Corporate & Income Tax Planning Advice
  • Basic GST & Sales Tax Planning Advice
  • Basic Customs & Trade Planning
  • Provincial Registration & Licensing
  • Advice on Canadian Privacy Legislation including Development of a Corporate Privacy Policy

Oil, Gas & Petrochemicals

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MILLAR KREKLEWETZ LLP has significant experience and expertise in the Oil & Gas and Petrochemical Industries, with our core practice encompassing all commodity tax, customs and trade issues facing the Oil & Gas and Petrochemical Industries in Canada.

Core Areas of Practice

Our core practice areas as they relate to the Oil & Gas and Petrochemical Industries includes as follows:

Customs & Trade

GST & Sales Tax

Other

Tariff Classification

Advice Re: the GST and PST Issues Associated with the Negotiation of Aircraft Purchase/Lease Agreements

Excise Taxes

Customs Valuation

Application of GST/ ITC Entitlement with respect to Aircraft Imported into Canada

Provincial Gasoline & Fuel Taxes

Customs Origin

Application of GST & Customs Duties to Aircraft Temporarily Imported into Canada

Provincial Sales Tax

Customs Import/Export Requirements

Application of GST / ITC Entitlement with Respect to the Acquisition of Aircraft including corporate, partnership, financial institutions and individual acquisitions

Tax & Customs Considerations in Establishing a Business in Canada

Customs Compliance for Non-Residents

Application of GST to Maintenance and Repairs Performed in Canada on Non-Residents Aircraft

Joint Venture Elections

AMPS Assessments

GST Rules Re: International & Domestic Passenger Air Travel

Transfer Pricing

Ascertained Forfeitures & Seizures

GST Drop Shipment Rules

Advice Re: Registration of Aircraft

Customs Correction Obligations

Application of GST to Passenger Charges

Related Litigation

Import / Export Verification Reviews

GST Change in Use Rules Re: Change in Use of Aircraft

 

Voluntary Disclosures

Application of GST to Aerospace Services

 

NAFTA Verifications

GST Compliance for Non-Residents

 

CBSA Verifications and Audits

Application of PST to Aircraft

 

World Trade Organization (WTO) Matters

 

 


Recent Achievements

While not exhaustive of our work in the Oil, Gas and Petrochemical Industries, some Recent Achievements of MILLAR KREKLEWETZ LLP in these Industries are as follows:

  • In-transit CTCs and the GST. MILLAR KREKLEWETZ LLP has been at the forefront of the recent GST assessments against natural gas producers, marketers, and pipelines moving Western Canadian natural gas from Alberta to Ontario via the Great Lakes Pipelines, having taken the issue on behalf of clients to the Federal Court of Canada for a review of the CBSA's assessment practices. At issue are the proper application and interpretation of section 144.01 of the Excise Tax Act and section 23 of the Customs Act to these in-transit shipments of natural gas.
  • CBSA Wash Transaction Policy Development. MILLAR KREKLEWETZ LLP has been has also been at the forefront in addressing the current difficulties that importers making voluntary disclosure of past GST errors face in terms of locked in "interest" and currently has high level submissions in to Canada Customs regarding the development and expansion of CBSA's "Wash Transaction Policy" for neutral GST errors. In doing so, we have acted for a major multi-national leader in the global Oil & Gas Industry.
  • CBSA Wash Transaction Policy Development. MILLAR KREKLEWETZ LLP is also currently involved in major litigation in the Ontario Courts on behalf of another major multi-national leader in the global Oil & Gas Industry, contesting the application of certain Ontario Gas and Fuel Taxes to their operations.
  • Specialty Tariff Classification WorkWith the appropriate tariff classifications for may new and synthetic petrochemical products being less than certain, MILLAR KREKLEWETZ LLP has developed a specialty in rating, for tariff classification purposes, many complex petrochemical products, and advises a variety of major multi-national importers and exporters of petrochemicals.
  • Customs and NAFTA Verification MILLAR KREKLEWETZ LLP has advised a number of petrochemical companies that have come under audit by Canada Customs for Customs and NAFTA Origin compliance.

Litigation

MILLAR KREKLEWETZ LLP also undertakes Tax & Trade Litigation before all relevant bodies, tribunals and courts affecting the Oil, Gas & Petrochemical Industries, including before the Canadian International Trade Tribunal, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, and Canada?s various provincial Superior Courts, and Courts of Appeal, and provides a full range of Planning and Representation services in all of the above areas as well.


Client Base

Our Broad Client List includes many blue chip corporate clients, who are national and international leaders in chemicals and petrochemicals, and oil and gas, and we continue to work on Canadian specific issues related to the Canadian and American Oil, Gas and Petrochemical Industries.


Establishing an Oil, Gas or Petrochemical Business in Canada ?

MILLAR KREKLEWETZ LLP provides comprehensive full service assistance for non-resident businesses establishing operations in Canada , including the following additional specialized advice:

  • Advice and direction as to the Business Structure appropriate for Canadian operations
  • Business Incorporation and Corporate and Trade Name Registrations
  • Basic Corporate & Income Tax Planning Advice
  • Basic GST & Sales Tax Planning Advice
  • Basic Customs & Trade Planning
  • Provincial Registration & Licensing
  • Advice on Canadian Privacy Legislation including Development of a Corporate Privacy Policy

Airlines & Aerospace

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MILLAR KREKLEWETZ LLP has significant experience and expertise in the Airlines and Aerospace Industries, with our core practice encompassing all commodity tax, customs and trade issues facing the Airlines and Aerospace Industries in Canada.

Core Areas of Practice

Our core practice areas as they relate to the Airlines and Aerospace Industries includes as follows:

Customs & Trade

GST & Sales Tax

Other

Tariff Classification

Advice Re: the GST and PST Issues Associated with the Negotiation of Aircraft Purchase/Lease Agreements

Excise Taxes

Customs Valuation

Application of GST/ ITC Entitlement with respect to Aircraft Imported into Canada

Provincial Gasoline & Fuel Taxes

Customs Origin

Application of GST & Customs Duties to Aircraft Temporarily Imported into Canada

Provincial Sales Tax

Customs Import/Export Requirements

Application of GST / ITC Entitlement with Respect to the Acquisition of Aircraft including corporate, partnership, financial institutions and individual acquisitions

Tax & Customs Considerations in Establishing a Business in Canada

Customs Compliance for Non-Residents

Application of GST to Maintenance and Repairs Performed in Canada on Non-Residents Aircraft

Joint Venture Elections

AMPS Assessments

GST Rules Re: International & Domestic Passenger Air Travel

Transfer Pricing

Ascertained Forfeitures & Seizures

GST Drop Shipment Rules

Advice Re: Registration of Aircraft

Customs Correction Obligations

Application of GST to Passenger Charges

Related Litigation

Import / Export Verification Reviews

GST Change in Use Rules Re: Change in Use of Aircraft

 

Voluntary Disclosures

Application of GST to Aerospace Services

 

NAFTA Verifications

GST Compliance for Non-Residents

 

CBSA Verifications and Audits

Application of PST to Aircraft

 

World Trade Organization (WTO) Matters

 

 


Recent Achievements

While not exhaustive of our work in the Airlines and Aerospace Industries, some Recent Achievements of MILLAR KREKLEWETZ LLP in these Industries are as follows:

  • Tax Court of Canada Appeal Re: The Application of GST to Importation of Aircraft. MILLAR KREKLEWETZ LLP has extensive experience with respect to the GST/HST and Customs Issues regarding the importation of aircraft into Canada and has recently successfully prosecuted two GST appeals regarding a lessors ITC entitlement with respect to aircraft leased outside of Canada and subsequently imported into Canada.
    .
  • Ontario s Exempt Commercial Aircraft Rules. MILLAR KREKLEWETZ LLP has extensive experience with respect to Ontario s rules regarding exempt commercial aircraft for Ontario retail sales tax purposes and is currently involved in two appeals before the Ontario Courts involving that issue.
    .
  • Application of Provincial Sales Tax to Aircraft Oils, Fluids Equipment, Parts & Repairs. MILLAR KREKLEWETZ LLP also has extensive experience regarding the provinces ability to tax national and international aircraft and is currently involved in litigation in the Ontario and British Columbia Courts contesting the application of provincial sales tax to aircraft oils and fluids and equipment and parts on behalf of a Canadian international airline.
    .
  • Tax Planning. Given MILLAR KREKLEWETZ LLPs Customs, GST & PST expertise in the Airline & Aerospace Industries, we are able to provide Customs, GST & PST tax planning advice with respect to the structuring of various transactions involving aircraft, including the importation and leasing of aircraft.

Litigation

MILLAR KREKLEWETZ LLP prosecutes Tax & Trade Litigation before all relevant bodies, tribunals and courts affecting the Airline and Aerospace Industries, including before the Canadian International Trade Tribunal, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, and Canada's various provincial Superior Courts, and Courts of Appeal., and provides a full range of Planning and Representation services in all of the above areas as well.


Planning & Representation

MILLAR KREKLEWETZ LLP also provides a full range of planning and opinion work on tax and trade issues affecting the Airline and Aerospace Industries, including respresenting clients before the Canada Revenue Agency (CRA) and the Canada Border Services Agency (CBSA).


Client Base

Our Broad Client List includes many blue chip corporate clients, who are national and international leaders in the North American Airline and Aerospace Industries and we continue to work on Canadian specific tax and trade issues affecting these industries.



Thinking about Establishing a New Business venture in
Canada ?

MILLAR KREKLEWETZ LLP provides comprehensive full service assistance for non-resident businesses establishing operations in Canada, including the providing the following specialized advice:

  • Advice and direction as to the Business Structure appropriate for Canadian operations
  • Business incorporation and organization
  • Corporate and Trade Name Searches and Registrations
  • Corporate & Income Tax Planning Advice
  • GST & Sales Tax Planning Advice
  • Customs & Trade Planning
  • Provincial Registrations & Licensing
  • Advice on Canadian Privacy Legislation including Development of a Corporate Privacy Policy

Toronto Office

24 Duncan Street, Third Floor, Toronto, Ontario, M5V 2B8 Canada
Phone: (416) 864-6200| Fax: (416) 864-6201

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