(416) 864 - 6200

Tax Lawyer's Desk at Millar Kreklewetz

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


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.


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

10 Lower Spadina Avenue, Suite 200, Toronto, Ontario, M5V 2Z2 Canada
Phone: (416) 864-6200| Fax: (416) 864-6201

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