Oil, Gas & Petrochemicals


MILLAR KREKLEWETZ LLP has significant experience and expertise in the Oil & Gas and Petrochemical Industries, with our core practice encompassing all commodity tax, customs and trade issues facing the Oil & Gas and Petrochemical Industries in Canada.

Core Areas of Practice

Our core practice areas as they relate to the Oil & Gas and Petrochemical 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 Oil, Gas and Petrochemical Industries, some Recent Achievements of MILLAR KREKLEWETZ LLP in these Industries are as follows:


MILLAR KREKLEWETZ LLP also undertakes Tax & Trade Litigation before all relevant bodies, tribunals and courts affecting the Oil, Gas & Petrochemical 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.

Client Base

Our Broad Client List includes many blue chip corporate clients, who are national and international leaders in chemicals and petrochemicals, and oil and gas, and we continue to work on Canadian specific issues related to the Canadian and American Oil, Gas and Petrochemical Industries.

Establishing an Oil, Gas or Petrochemical Business in Canada ?

MILLAR KREKLEWETZ LLP provides comprehensive full service assistance for non-resident businesses establishing operations in Canada , including the following additional specialized advice: