Canadian Commodity Tax Committee

The Canadian Commodity Tax Committee is responsible for TEI’s advocacy and educational efforts in Canadian federal and provincial excise, sales, and use tax matters.

The committee provides comments on legislative and administrative proposals and conducts annual liaison meetings with the Canada Revenue Agency and Canadian Department of Finance to discuss tax-enforcement and policy matters in the commodity tax field.

TEI Holds Call with Canada Department of Finance on March 30, 2020 Regarding COVID-19 Commodity Tax Issues

On March 30, 2020, members of the TEI Canadian Tax Committee had a call with the Canada Department of Finance Tax Policy Branch to discuss COVID-19 commodity tax issues and Finance’s March 27, 2020 announcement.

TEI Proposes Changes to British Columbia’s Provincial Sales Tax as Part of Annual Budget Process

On June 26, 2019, TEI filed a letter with the British Columbia's Select Standing Committee on Finance and Government Services proposing changes to British Columbia's provincial sales tax.

TEI Comments on Possible Changes to GST/HST Joint Venture Election

On May 29, 2019, TEI submitted a letter to the Canadian Department of Finance welcoming the government’s intention to expand the joint venture election under Section 273 of the Excise Tax Act.

Canada Revenue Agency Responds to TEI’s Questions from 2016 and 2017 Commodity Tax Liaison Meetings

On November 15, 2016 and December 5, 2017, a delegation of Canadian Commodity Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency. The Canada Revenue Agency has issued their responses to TEI’s commodity tax liaison meeting questions, which cover a range of important tax law, policy, and administration issues.

TEI Proposes Changes to British Columbia’s Provincial Sales Tax as Part of Annual Budget Process

On September 14, 2018, TEI filed a letter with the British Columbia's Ministry of Finance proposing changes to British Columbia's provincial sales tax.

TEI Files Comments Responding to the Department of Finance Canada’s Consultation Concerning the GST/HST Holding Corporation Rules

On September 28, 2019, TEI filed comments responding to the Department of Finance Canada’s Consultation Concerning the GST/HST Holding Corporation Rules, which solicits feedback on the Legislative and Regulatory Proposals Relating to the Excise Tax Act, the Excise Act, 2001 and the Air Travelers Security Charge Act.

TEI Files Comments on Canada’s proposed Greenhouse Gas Pollution Pricing Act and Draft Fuel Charge Regulation

On February 28, 2018, TEI filed comments on the proposed Greenhouse Gas Pollution Pricing Act and Draft Fuel Charge Regulation released by the Department of Finance and Ministry of Environment and Climate Change on January 15, 2018.

TEI Holds 2017 Liaison Meetings with Canada Revenue Agency and Department of Finance

On December 5–6, 2017, a delegation of Canadian Income Tax Committee and Canadian Commodity Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency and Department of Finance.

TEI Submits Comments on Proposed Changes to the Canada Revenue Agency’s Voluntary Disclosures Program

In July 2017, a diverse working group comprising members of the Canadian Income Tax Committee and Canadian Commodity Tax Committee coalesced to produce responsive comments to the Canada Revenue Agency’s proposed changes to the Voluntary Disclosures Program.

TEI Files Comments on Canada’s Technical Paper Regarding Federal Carbon Pricing Backstop

On June 30, 2017, TEI filed comments on the Technical Paper on the Federal Carbon Pricing Backstop released by the Canada Department of Finance. TEI’s comments were prepared under the aegis of TEI’s Canadian Commodity Tax Committee, whose chair is David Card.
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