Computer Hardware & Software
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 |
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Tariff Classification |
Advice Re: the GST and PST Issues Associated with the Negotiation of Aircraft Purchase/Lease Agreements |
Excise Taxes |
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Customs Valuation |
Application of GST/ ITC Entitlement with respect to Aircraft Imported into Canada |
Provincial Gasoline & Fuel Taxes |
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Customs Origin |
Application of GST & Customs Duties to Aircraft Temporarily Imported into Canada |
Provincial Sales Tax |
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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 |
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Customs Compliance for Non-Residents |
Application of GST to Maintenance and Repairs Performed in Canada on Non-Residents Aircraft |
Joint Venture Elections |
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AMPS Assessments |
GST Rules Re: International & Domestic Passenger Air Travel |
Transfer Pricing |
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Ascertained Forfeitures & Seizures |
GST Drop Shipment Rules |
Advice Re: Registration of Aircraft |
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Customs Correction Obligations |
Application of GST to Passenger Charges |
Related Litigation |
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Import / Export Verification Reviews |
GST Change in Use Rules Re: Change in Use of Aircraft |
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Voluntary Disclosures |
Application of GST to Aerospace Services |
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NAFTA Verifications |
GST Compliance for Non-Residents |
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CBSA Verifications and Audits |
Application of PST to Aircraft |
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World Trade Organization (WTO) Matters |
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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
We are Proud to Announce ...
- Lexpert's 2013 American Lawyer Guide to the Leading 500 Lawyers in Canada again features both Rob and Jack in their practice areas - something it has done for 15 years in a row.
- The 2013 Best Lawyers in Canada publication also again featured both Rob and Jack - for the seventh year in a row.
- Lexpert's 2013 Canadian Legal Directory also again listed Jack and Rob as Leading Practitioners in a number of tax areas, including Corporate Tax Litigation.
- In 2011 Finance Monthly Magazine awarded Millar Kreklewetz LLP its 2011 award for Tax Law Firm of the Year, Canada – a voted-upon award.
- In 2007, World Tax first named Millar Kreklewetz LLP to its list of leading Canadian tax law firms, later describing its client base as "stellar".
- In 2006, Canadian Lawyer Magazine ranked Millar Kreklewetz LLP as one of the top Canadian tax law boutiques.
- L’Expert Magazine's 1999 article on “Super Boutiques” first termed Jack and Rob’s practice a Canadian “brand name” for “tax and related international trade work".
- Begnining in the early 1990's, the International Tax Review recognized Jack MIllar's indirect tax practice as the top in Canada amongst lawyers.
