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 |
Other |
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Tariff Classification |
Advice Re: the GST and PST Issues Associated with the Negotiation of Aircraft Purchase/Lease Agreements |
Excise Taxes |
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Customs Valuation |
Application of GST/ ITC Entitlement with respect to Aircraft Imported into Canada |
Provincial Gasoline & Fuel Taxes |
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Customs Origin |
Application of GST & Customs Duties to Aircraft Temporarily Imported into Canada |
Provincial Sales Tax |
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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 |
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Customs Compliance for Non-Residents |
Application of GST to Maintenance and Repairs Performed in Canada on Non-Residents Aircraft |
Joint Venture Elections |
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AMPS Assessments |
GST Rules Re: International & Domestic Passenger Air Travel |
Transfer Pricing |
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Ascertained Forfeitures & Seizures |
GST Drop Shipment Rules |
Advice Re: Registration of Aircraft |
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Customs Correction Obligations |
Application of GST to Passenger Charges |
Related Litigation |
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Import / Export Verification Reviews |
GST Change in Use Rules Re: Change in Use of Aircraft |
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Voluntary Disclosures |
Application of GST to Aerospace Services |
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NAFTA Verifications |
GST Compliance for Non-Residents |
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CBSA Verifications and Audits |
Application of PST to Aircraft |
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World Trade Organization (WTO) Matters |
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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:
- In-transit CTCs and the GST. MILLAR KREKLEWETZ LLP has been at the forefront of the recent GST assessments against natural gas producers, marketers, and pipelines moving Western Canadian natural gas from Alberta to Ontario via the Great Lakes Pipelines, having taken the issue on behalf of clients to the Federal Court of Canada for a review of the CBSA's assessment practices. At issue are the proper application and interpretation of section 144.01 of the Excise Tax Act and section 23 of the Customs Act to these in-transit shipments of natural gas.
- CBSA Wash Transaction Policy Development. MILLAR KREKLEWETZ LLP has been has also been at the forefront in addressing the current difficulties that importers making voluntary disclosure of past GST errors face in terms of locked in "interest" and currently has high level submissions in to Canada Customs regarding the development and expansion of CBSA's "Wash Transaction Policy" for neutral GST errors. In doing so, we have acted for a major multi-national leader in the global Oil & Gas Industry.
- CBSA Wash Transaction Policy Development. MILLAR KREKLEWETZ LLP is also currently involved in major litigation in the Ontario Courts on behalf of another major multi-national leader in the global Oil & Gas Industry, contesting the application of certain Ontario Gas and Fuel Taxes to their operations.
- Specialty Tariff Classification WorkWith the appropriate tariff classifications for may new and synthetic petrochemical products being less than certain, MILLAR KREKLEWETZ LLP has developed a specialty in rating, for tariff classification purposes, many complex petrochemical products, and advises a variety of major multi-national importers and exporters of petrochemicals.
- Customs and NAFTA Verification MILLAR KREKLEWETZ LLP has advised a number of petrochemical companies that have come under audit by Canada Customs for Customs and NAFTA Origin compliance.
Litigation
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:
- 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
- Advice on Canadian Privacy Legislation including Development of a Corporate Privacy Policy