(416) 864 - 6200

Tax Lawyer's Desk at Millar Kreklewetz

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


Tariff Classification

Collection Obligations

Est. Business Operations


Import Tax Obligations

Excise Taxes & Duties


Input Tax Credit (ITCs)

Fuel & Gas Taxes


Swaps & Barters

Carbon Taxes 

Import / Export Licenses

CTCs & Intransits

 Coastal Trading (Jones Act)

Non-Residents Importers

Marine / Pipeline

Canadian Agreements

Mandatory Corrections

Drop Shipment Rules

- Port Sales 

Voluntary Disclosures

Non-Resident Importers

- DAP Canada

Seizures & AMPS

Zero-Rating Rules

- DDP Canada

Ascertained Forfeitures


- Poly Distribution

Export Controls

Requests for Information (RFI) 

- Gas/Fuel Distribution



- Royalties

Verifications and Audits


- Joint Ventures

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.


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.


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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