Oil, Gas & Petrochemicals
MILLAR KREKLEWETZ LLP has extensive experience in the Oil, Gas and Petrochemical sectors, with our core practice encompassing all Indirect Tax, Customs and InternationalTrade issues related to the Canadian Market, including applicable corporate/commercial work.
Core Areas of Practice
Our core practice areas in the Oil, Gas and Petrochemical sectors includes as follows:
Customs & Trade |
GST & Sales Tax |
Corporate/Commercial |
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Tariff Classification |
Collection Obligations |
Est. Business Operations |
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Valuation |
Import Tax Obligations |
Excise Taxes & Duties |
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Origin |
Input Tax Credit (ITCs) |
Fuel & Gas Taxes |
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CUSMA / GATT / WTO |
Swaps & Barters |
Carbon Taxes |
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Import / Export Licenses |
CTCs & Intransits |
Coastal Trading (Jones Act) |
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Non-Residents Importers |
Marine / Pipeline |
Canadian Agreements |
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Mandatory Corrections |
Drop Shipment Rules |
- Port Sales |
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Voluntary Disclosures |
Non-Resident Importers |
- DAP Canada |
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Seizures & AMPS |
Zero-Rating Rules |
- DDP Canada |
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Ascertained Forfeitures |
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- Poly Distribution |
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Export Controls |
Requests for Information (RFI) |
- Gas/Fuel Distribution |
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- Royalties |
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Verifications and Audits |
Audits |
- Joint Ventures |
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CITT Appeals |
Tax Court Appeals |
- Buying Agents |
| Appellate Courts | Federal Court Reviews | - Employees / Contractors |
Recent Achievements
While not exhaustive of our work in the Oil, Gas and Petrochemical sectors, some recent achievements of MILLAR KREKLEWETZ LLP are as follows:
- In-transit CTCs & the GST. MILLAR KREKLEWETZ LLP has been at the forefront of the past GST assessments against natural gas producers, marketers, and pipelines moving Western Canadian natural gas from Alberta to Ontario via pipeline and has successfully defended the industry in the Federal Court of Canada reviewing CBSA's assessment practices and CRA policies, particularly the proper application and interpretation of section 144.01 of the Excise Tax Act and section 23 of the Customs Act to these 'Continuous Transmission Commodities'.
- DAP/DAP Marine Sales into Canada by Non-Residents. MILLAR KREKLEWETZ LLP has acted for major, multi-national industry leaders in contesting CRA assessments of sales of oil, gas and petrochemical derivatives at Canadian DAP Destinations (e.g., DAP Cdn Port) for tax collection obligations from Canadian domestic distributors before and after release by customs authorities, challenging the CRA’s interpretations and policies of among others, sections 133 and 144 of the Excise Tax Act.
- CBSA Wash Transaction Policy Development. MILLAR KREKLEWETZ LLP has also been at the forefront of addressing the current difficulties faced by importers making voluntary disclosures of past GST errors in terms of locked-in "interest", and other administrative burdens facing first-time disclosures and tot he development of the CRA's wash transaction policies in this regard.
- Application of Fuel Taxes. MILLAR KREKLEWETZ LLP continues to advise on the application of provincial fuel taxes, and has also been involved in major litigation in Ontario Courts on behalf of another major, multi-national industry leader, contesting the application of certain Ontario Gas and Fuel Taxes to their operations.
- Specialty Tariff Classification Work. With the appropriate tariff classifications for new and synthetic petrochemical products being less than certain, MILLAR KREKLEWETZ LLP has developed a specialty in rating many complex petrochemical products for tariff classification purposes, and advises a variety of major, multi-national, petrochemical importers and exporters in this area.
- Customs and CUSMA Verification. MILLAR KREKLEWETZ LLP has advised a number of petrochemical companies that have come under audit by Canada Customs for NAFTA and more recently CUSMA Origin compliance.
Litigation
MILLAR KREKLEWETZ LLP also undertakes Tax & Trade Litigation before all relevant bodies, tribunals and courts affecting the Oil, Gas and Petrochemical sectors, including before the Canadian International Trade Tribunal, the Tax Court of Canada, the Federal Court and Federal Court of Appeal, and various provincial courts. We also provide a full range of planning and representation services in all of the above areas, with experience upstream, downstream and midstream.
Client Base
Our broad client base includes many blue-chip corporate clients, who are national and international leaders in chemicals, petrochemicals, oil & gas, and we continue to work on Canadian-specific issues related to these industries.
Establishing an Oil, Gas or Petrochemical Business in Canada?
MILLAR KREKLEWETZ LLP also provides comprehensive, full-service assistance for non-resident businesses establishing operations in Canada, including the following 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; and
- Advice on Canadian Privacy Legislation including Development of a Corporate Privacy Policy.
6111-90502202