Other Indirect Taxes
MILLAR KREKLEWETZ LLP is a boutique Canadian law firm with lawyers who have significant expertise in assisting businesses with indirect tax issues. The following is a short introduction to our services relating to indirect taxes.
Indirect taxes generally include any tax collected from an intermediary, and the most well-known indirect taxes are sales taxes (e.g. the GST/HST, QST, and PST), and customs duties.
There are, however, other indirect taxes imposed on a variety of goods including liquor (beer, spirits, wine, etc.), fuel (gasoline, diesel, etc.), and tobacco (cigarettes, cigars, raw leaf, etc.). Excise duty imposed under the Excise Act, 2001 is an example of such an indirect tax.
Other examples of indirect taxes include the air transportation tax, land transfer tax, carbon taxes/environmental charges such as the British Columbia Carbon Tax, insurance premium taxes, and payroll taxes such as the Ontario Employer Health Tax (EHT), employment insurance (EI), and workplace safety and insurance board (WSIB) which are collected by employers from employees, and remitted to the government.