Canadian Commodity Tax

TEI received a letter from the British Columbia Minister of Finance in response to the Canadian Commodity Tax Committee's March 29, 2024, submission. The Committee had submitted a letter addressing the 2024 British Columbia Budget changes to the Provincial Sales Tax ("PST") definition of “software,” including the retroactive impact of the changes and the expansion of the definition.

BC Ministry of Finance Response on 2024 Budget 

In December of 2020, 2021, and 2022, a delegation of Canadian Commodity Tax Committee members met with representatives of the Canada Revenue Agency and Department of Finance. The Canada Revenue Agency has issued their responses to TEI’s liaison meeting questions, which cover a range of important tax law, policy, and administration issues. TEI also provided questions to the Department of Finance, although Finance does not provide written responses.

Read the files:

On December 7-8, 2021, delegations of Canadian Income Tax Committee and Canadian Commodity Tax Committee members virtually participated in TEI’s annual liaison meetings with representatives of the Canada Revenue Agency (“CRA”) and Department of Finance.

On June 18, TEI submitted comments to the Canadian Department of Finance regarding the Canadian Government’s proposed tax on digital services (the DST). TEI’s comments focused on the practical compliance issues businesses will face should the proposed tax be enacted into law.

On January 29, TEI submitted comments to the Canadian Department of Finance regarding certain items in the Department’s fall economic statement, including issues related to proposed new rules on cross border digital products and services, as well as goods supplied through fulfillment warehouses.

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.