On March 29, 2013, TEI filed a letter to the Manitoba Ministry of Finance urging the province to establish a statutory four-year limitation period for assessments of the Provincial Sales Tax. Manitoba is the only jurisdiction in Canada without a legislated limitation period for tax audit assessments.
The letter was prepared under the aegis of TEI's Canadian Commodity Tax Committee, whose chair is Robert J. Smith of McKesson Canada. Contributing substantially to the development of TEI's comments were Hugh Magill of Husky Energy, Inc., and Michael J. Willis of Lafarge Canada Inc. Daniel B. De Jong of the Institute's legal staff coordinated the development of the Institute's comments.
Committee