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Category Definitions
What is Commodity Tax/Customs?

Best Commodity Tax lawyers in Canada as ranked by Lexpert

Commodity Tax/Customs law encompasses matters concerning the federal goods and services tax (GST), various provincial sales taxes, customs and excise issues, and related matters involving the domestic and international supply of property and services. Given the degree of specialization involved in their practice, commodity tax lawyers often engage in all aspects of commodity tax work, from the solicitor-type work involved in the planning stage, to litigation work as matters progress from the level of administrative review, to the federal and provincial courts of first instance, and on to the Courts of Appeal and beyond.

 

Please note that there is a separate section in the Lexpert Directory for the best International Trade Regulation lawyers.

 

What is commodity tax in Canada?

Commodity Tax is an encompassing general term of the broad consumption-based taxes in Canada. The best commodity tax lawyers in Canada are specialized in its different areas, such as:

  • Goods and Services Tax (GST) – the federal value-added tax that applies to most goods and services supplied in Canada, imposed at each stage of production or distribution, and not only on the final supply to the consumer;
  • Harmonized Sales Tax (HST) – the tax “harmonizing” Canada’s federal goods and services tax and various provincial sales taxes; or simply the tax on top of the GST in some provinces or territory of Canada;
  • Provincial Sales Tax (PST) – the sales tax that is levied upon taxable goods and services in some provinces;
  • Customs duties – that tax on items being imported, introduced, or mailed into Canada; and
  • Other excise taxes or duties

 

What does a commodity tax lawyer work on?

Generally, commodity tax are consumption-based taxes levied on commodities, upon shipment from the manufacturers or upon importation from a foreign country. It applies to both products produced locally or internationally.

 

How are commodities taxed in Canada?

Commodity taxes may differ in each province, depending on the application of GST, HST, PST, Customs Duties, and other taxes.

 

Goods and Services Tax (GST)

Goods and Services Tax (GST) is the 7% tax levied upon various commodities and services, except if those commodities and services are tax-exempt or are zero-rated under Schedules V and VI of the Excise Tax Act (ETA). GST is the value-added taxing system of Canada, finding its legal basis under Part IX of the ETA, whose main agency responsible for its regulation is Canada Revenue Agency (CRA).

 

The GST should be charged, collected, and remitted on their taxable commodities and services by all suppliers or manufacturers, hence, these suppliers or manufacturers are also required to register with the CRA. GST registrants may also recover the GST paid through input tax credits (ITCs), if their commodities or services are taxable and not exempted therefrom.

 

Harmonized Sales Tax (HST)

Harmonized Sales Tax (HST) is essentially the GST levied on commodities as a result of the “harmonization” of the services tax and the sales tax. HST is over and above the GST, which means that taxes in specific provinces are higher compared to others. It is also imposed by the ETA, hence, HST follows the general rules on the implementation of GST.

  • The HST in Ontario is 13%, (6% HST in addition to the 7% GST);
  • The HST in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island is 15% (8% HST plus the 7% GST).

 

Provincial Sales Tax (PST)

Provincial Sales Tax (PST) is the sales tax or importation tax imposed on commodities and services by a particular province. It is paid by consumers upon purchase, except if the goods for resale or a specific exemption would apply. After the implementation of HST by some provinces, PST is only implemented by British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island.

 

Customs Duties

Customs duties are taxes or levies imposed upon the importation of goods, while at the same time prohibiting both the importation and exportation of certain goods. The governing laws for the custom duties are the Customs Act and the Customs Tariff.

 

Commodity tax lawyers can assist clients in the various field of commodity taxation, such as, GST or HST, registration, tariff classification, international trade, customs valuation, tax litigation, import and export restrictions, taxes of specific commodities, among others.

 

What are do commodity tax lawyers work on?

Commodity taxes – namely GST, HST, or PST – are applied to commodities and services, subject to some exceptions – either zero-rated or tax-exempt.

 

Taxable commodities and services generally are:

  • sales of new housing
  • sales and rentals of commercial real property
  • sales and leases of automobiles
  • car repairs
  • soft drinks, candies, and potato chips
  • clothing and footwear
  • advertising (except for a non-resident of Canada who is non-registrant of GST or HST)
  • taxi or commercial ride-sharing services
  • legal and accounting services
  • franchises
  • hotel accommodation
  • barber and hairstylist services

 

Speak to a commodity tax lawyer below for complete clarification.

 

Zero-rated or those which are taxable at 0% are basic groceries, books, most agricultural and fishery goods, most farm livestock, prescription drugs and drug-dispensing services, certain medical devices such as hearing aids and artificial teeth, and feminine hygiene products. A commodity tax lawyer will make sure that these items are taxed properly during their lifetime.

 

Tax-exempt commodities are sale of housing previously used as a residence, long-term rentals, most health, medical, and dental services, child care services, most domestic ferry services, legal aid services, most educational services, most services provided by financial institutions, issuance of insurance policies, and charities and public institutions.

 

While both zero-rated and tax-exempt means that GST or HST are not collected on these commodities and services, the difference between the two is that for zero-rated commodities, vendors are eligible to claim ITCs to recover GST or HST, whether paid or payable; while it is not the same for those which are tax-exempt. The only qualification is that the vendor must be a GST or HST registrant for these exemptions to apply. Contact one of the best commodity tax lawyers near you from the list below for assistance.

 

Is HST a commodity tax?

As mentioned above, HST is a type of commodity tax that is imposed on commodities and services which may collectively differ in each province, after its implementation in 1997. This resulted to a higher rate of taxes (15% for New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island; and 13% for Ontario).

 

Since it is implemented similarly to the GST, some products and services may be exempted from this levy, such as the zero-rated and the tax-exempt. Consumers pay the HST at the point of sale (POS), which are then remitted by the vendors to the CRA. The said taxing agency further allocates the portion of the HST to the province concerned.

 

Taxes may be complicated, and we’re here to help! Look below for our lawyers who can assist you about taxation.

Ontario

Toronto Leading Practitioners
Most Frequently Recommended
Dalton J. Albrecht
Toronto, Ontario
EY Law LLP
Neil E. Bass
Toronto, Ontario
Aird & Berlis LLP
Greg Kanargelidis
Toronto, Ontario
Kanargelidis Global Trade & Customs Law
Alan Kenigsberg
Toronto, Ontario
Osler, Hoskin & Harcourt LLP
Robert G. Kreklewetz
Toronto, Ontario
Millar Kreklewetz LLP
W. Jack Millar
Toronto, Ontario
Millar Kreklewetz LLP
Consistently Recommended
John W. Boscariol
Toronto, Ontario
McCarthy Tétrault LLP
Paul V. Casuccio
Toronto, Ontario
Fasken Martineau DuMoulin LLP
Angelo Gentile
Toronto, Ontario
Aird & Berlis LLP
Martha Harrison
Toronto, Ontario
McCarthy Tétrault LLP
Jessica Horwitz
Toronto, Ontario
Bennett Jones LLP
Brent F. Murray
Toronto, Ontario
PwC Law LLP
Randall Ian Schwartz
Toronto, Ontario
McCarthy Tétrault LLP
David M. Sherman
Toronto, Ontario
David M. Sherman - Barrister & Solicitor
Repeatedly Recommended
Sabrina A. Bandali
Toronto, Ontario
Bennett Jones LLP
Simon Douville
Toronto, Ontario
McCarthy Tétrault LLP
Sabina S. Han
Toronto, Ontario
Davies Ward Phillips & Vineberg LLP
Simon Proulx
Toronto, Ontario
KPMG Law LLP
George W. H. Reid
Toronto, Ontario
Bennett Jones LLP
Jamie M. Wilks
Toronto, Ontario
McMillan LLP
Oakville Leading Practitioners
Repeatedly Recommended
Dennis A. Wyslobicky
Oakville, Ontario
Dennis Wyslobicky HST & Customs Law
Ottawa Leading Practitioners
Consistently Recommended
Benjamin P. Bedard
Ottawa, Ontario
Conlin Bedard LLP
Paul D. Conlin
Ottawa, Ontario
Conlin Bedard LLP
Repeatedly Recommended
Christopher Cochlin
Ottawa, Ontario
Cassidy Levy Kent (Canada) LLP
Christopher Kent
Ottawa, Ontario
Cassidy Levy Kent (Canada) LLP
Gerry Stobo
Ottawa, Ontario
Cassidy Levy Kent (Canada) LLP
Wendy J. Wagner
Ottawa, Ontario
Gowling WLG

Québec

Montréal Leading Practitioners
Most Frequently Recommended
Jean-Guillaume Shooner
Montréal, Québec
Stikeman Elliott LLP
Consistently Recommended
Michael Kaylor
Montréal, Québec
Lapointe Rosenstein Marchand Melançon, L.L.P.
Peter E. Kirby
Montréal, Québec
Kirby Law Office Inc.
Repeatedly Recommended
Kassandra C. Grenier
Montréal, Québec
McCarthy Tétrault LLP
Jean-François Perreault
Montréal, Québec
Fasken Martineau DuMoulin LLP

British Columbia

Vancouver Leading Practitioners
Consistently Recommended
Terry G. Barnett
Vancouver, British Columbia
Thorsteinssons LLP
Daniel L. Kiselbach
Vancouver, British Columbia
Miller Thomson LLP
Katherine Xilinas
Vancouver, British Columbia
KPMG Law LLP
Repeatedly Recommended
Kimberley L. D. Cook
Vancouver, British Columbia
Thorsteinssons LLP

Alberta

Calgary Leading Practitioners
Most Frequently Recommended
David Douglas Robertson
Calgary, Alberta
EY Law LLP
Consistently Recommended
Craig M. McDougall
Calgary, Alberta
Felesky Flynn LLP

Nova Scotia

Halifax Leading Practitioners
Consistently Recommended
Maurice P. Chiasson
Halifax, Nova Scotia
Stewart McKelvey
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