Tax & Trade Blog

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DEALING IN UNMARKED TOBACCO: BIG PROBLEM

AT SAME TIME, ONTARIO ALSO RAMPING UP SEIZURES OF SHISHA PRODUCTS

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In our Indirect Tax Practice, we are seeing a huge increase in Ontario Ministry of Finance (“MOF”) inspections and seizures of unmarked or untaxed tobacco, including fine cut and/or loose tobacco products like Shisha (hookah tobacco), where the quantities suggest resale.

 

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HEALTH CANADA & MEDICAL DEVICE CLASS

HEALTH CLAIMS MAY CAUSE CHANGE IN MEDICAL DEVICE CLASSIFICATION!

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Canada has a robust system or regulations related to the importation, distribution and sale of regulated products in Canada. One highly regulated set of products is various Health Products regulated under the Canadian Food and Drugs Act (the “FDA”).

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航空燃油销售 —— GST 纳税义务

CRA 认定“注入油罐”式燃油销售应税，企业面临实际 GST 风险

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Stored Aviation Fuel Sales – GST Liability

CRA Position on Taxable “Into-Tank” Fuel Sales Creates Real GST Risks

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航空业长期以来一直存在一个 GST/HST 问题：用于国际商业航班的航空燃油，如果并非直接加注至飞机油箱（“into the wing”），而是先交付至机场储油罐，是否仍可适用零税率。 加拿大税务局CRA在近期的圆桌会议讨论中继续坚持其立场，即由于存在燃油被转作其他用途的风险，交付至储油罐的燃油应缴税。

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STORED AVIATION FUEL SALES – GST LIABILITY

CRA POSITION ON TAXABLE “INTO-TANK” FUEL SALES CREATES REAL GST RISKS

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A longstanding GST/HST issue in the aviation industry has been whether aviation fuel purchased for use on international commercial flights remains zero-rated when it is delivered into airport storage tanks or “fuel farms”, rather than directly “into the wing” of an aircraft. In recent roundtable discussions with the Canada Revenue Agency (“CRA”), the Agency maintained its position that fuel delivered into storage tanks is taxable because of the risk of diversion to other uses.

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FEDERAL FUEL TAX HOLIDAY

GOVERNMENT TO SUSPEND FEDERAL EXCISE TAX ON CERTAIN FUELS

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The Department of Finance Canada and Office of the Prime Minister both announced today that the Government of Canada will be temporarily suspending the Federal Fuel Excise Tax on gasoline, diesel and certain aviation fuels (the “Fuel Tax Holiday”).

In this report, we provide some legislative and socio-economic/political background on the Fuel Tax Holiday and explain its parameters.