Canadian Commodity Tax Committee

On July 18, 2014, TEI submitted a letter to the Canadian Revenue Agency and Canadian Department of Finance expressing appreciation for proposed changes to the GST/HST joint venture election. The new rules will expand the availability of the election to all joint ventures engaged in commercial activities where all participants of the joint venture are also engaged exclusively in commercial activities.

On June 27, 2014, TEI submitted a letter to the Canadian Department of Finance observing that requiring foreign e-commerce suppliers to register with Canadian Revenue Authority and collect GST/HST on sales to final consumers would restore neutrality to the Canadian sales tax system and mitigate the pricing difference resulting from the ineffectiveness of self-assessment of the tax. The Institute's comments went on to discuss several areas to be addressed if a mandatory registration system for foreign e-commerce providers is created.

On February 12, 2014, TEI filed a letter urging the British Columbia Ministry of Finance to address issues that would improve the administrability of the provincial sales tax (PST) system, including requesting additional guidance identifying products and services as nontaxable or exempt, and relief from the tax for export sales.

On December 3-4, 2013, representatives from TEI, led by 2013-2014 Vice President for Canadian Affairs Shiraz J. Nazerali, met with officials from Canada Revenue Agency and the Canadian Department of Finance to discuss tax policy and administrative matters.

On August 5, 2013, TEI submitted three recommendations for consideration by the Canadian government in connection with its annual Pre-Budget Consultations. The recommendations were submitted to the House of Commons Standing Committee on Finance through its web-based template form.

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.

On March 4, 2013, TEI filed a letter urging the British Columbia Ministry of Finance to formally adopt a policy of administrative tolerance for Provincial Sales Tax (PST) audits during the first year of the "new" tax (the Province moved from the PST to a Harmonized Sales Tax in 2009, but voters approved a referendum in 2011 to return to the PST effective April 1, 2013).

On January 10, 2013, TEI submitted a letter to the British Columbia Ministry of Finance related to the province's transition from the Harmonized Sales Tax back to the Provincial Sales Tax that will occur on April 1, 2013. The Institute's letter focused on the administrative aspects of the PST Act and more specifically on the guidance included in PST Bulletin 002. The comments were designed to assist the Ministry of Finance with the practical, effective, and efficient administration of the new PST.

On December 7, 2012, TEI submitted a letter to the Canada Revenue Agency commending CRA for its efforts to modernize the GST/HST place of supply rules, and suggesting a number of clarifications to the CRA's draft Technical Information Bulletin that would make the document as useful, clear, and comprehensive as possible.

On December 4-5, 2012, a delegation of members from TEI's Income and Commodity Tax Committees met with representatives from Canada Revenue Agency and the Department of Finance in annual liaison meetings.