Allan’s practice focuses on planning and advising clients in connection with the Good and Services Tax (GST), the Harmonized Sales Tax (HST), Provincial Sales Tax (PST), customs valuation, tariff classification, import/export restrictions, and various aspects of the North American Free Trade Agreement. He has written for the GST & Commodity Tax Newsletter, the Canadian International Lawyer, and the Lex Mundi World Reports. Allan is a member of the Canadian Tax Foundation, the Canadian Financing & Leasing Association Tax Committee, the GST Leaders Forum, the Canadian Bar Association/Canada Border Services Agency Customs Committee, the Southern Ontario Commodity Tax Consultation Group, and the Ontario Business Advisory Council. Most recently, he was appointed a member of the Department of Finance HST Focus Group to review proposed HST legislation involving financial institutions. Allan is the editor of the CBA National Commodity Tax, Customs and Trade Section Newsletter and a member of the editorial board for the Sales Tax, Customs & Trade Journal (Thomson Reuters Canada).