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Indirect Taxes


MILLAR KREKLEWETZ LLP is a boutique Canadian law firm with lawyers who have significant expertise in Indirect Tax, Customs & Trade matters.  The following is a short introduction to Indirect Taxes - or as "Commodity Taxes" at they know in Canada.

Indirect Taxes

In Canada Indirect Taxes are often referred to as "Commodity Taxes", and can colloquially be understood as "everything but-for Income Taxes".

Commodity Taxes in Canada

GST/HST - Commodity taxes in Canada come in many different shapes and forms, but generally start with the Canadian federal Goods and Services Tax / Harmonized Sales Tax ("GST/HST") system.  Under the GST/HST system, the federal government administers a combined federal and provincial value-added taxing system.  Click here for an introduction to the GST/HST or click here for a more intermediate discussion of GST/HST principles.

Retail Sales Taxes (RST) - Retail sales taxes are still imposed by a numnber of Canadian Provinces, and are also commonly referred to as Provincial Sales Taxes (PST).  While gradually being replaced by the more progressive GST/HST systems, Canadian provinces that do continue to employ PST systems include British Columbia, Saskatchewan, and Manitoba.  Click here for an introduction to these PST systems, or click here for a more intermediate discussion of PST principles..

Other Types of Indirect Taxes - Other Indirect Taxes employed in Canada includes a variety of taxes and excises duties on the following commodities:


Liquor, Beer, Spirits, Wine


Cigarettes, Cigars, Fine Cut Tobacco, Chewing Tobacco, Pipe Tobacco, Raw Leaf Tobacco


Fuel, Gasoline, Diesel, Heating Oil, Propane, Natural Gas

  Air Transportation

Air Transportation Taxes (ATT), Aviation Fuel Taxes
  Insurance Premium Taxes Special Non-Resident's Tax

  Resource Based Taxes

Mining Tax, Oil & Gas Production, Electricty, Carbon Tax

  Entertainment Taxes

Race Tracks, Horse Racing Regulation Act, Pari-Mutuel Taxation

  Payroll Related Taxation

Application and exemptions related to:  Employer Health Tax (EHT), Workplace Safety and Insurance legislation (WSIB) which are collected by employers from employees, including "Employee vs. Independent Contractor" issues.

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

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