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MILLAR KREKLEWETZ LLP has significant experience and expertise in the
Airlines and Aerospace Industries, with our core practice
encompassing all commodity tax, customs and trade issues facing the
Airlines and Aerospace Industries in
Canada
.
Core
Areas of Practice
Our
core practice areas as they relate to the Airlines and Aerospace Industries includes as follows:
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Customs & Trade
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GST & Sales
Tax
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Other
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§ Tariff Classification
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§ Advice Re: the GST and PST Issues Associated with the
Negotiation of Aircraft Purchase/Lease Agreements
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§ Excise
Taxes
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§ Customs Valuation
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§ Application of
GST/ ITC Entitlement with
respect to Aircraft Imported into
Canada
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§ Provincial
Gasoline & Fuel Taxes
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§ Customs Origin
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§
Application
of GST & Customs Duties to Aircraft Temporarily
Imported into
Canada
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§ Provincial
Sales Tax
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§ Customs Import/Export Requirements
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§ Application of GST / ITC
Entitlement with
Respect to the Acquisition of Aircraft – including
corporate, partnership, financial institutions and
individual acquisitions
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§ Tax
& Customs Considerations in Establishing a Business
in
Canada
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§ Customs Compliance for Non-Residents
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§ Application of GST to Maintenance and Repairs Performed
in
Canada
on Non-Resident’s Aircraft
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§ Joint
Venture Elections
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§ AMPS Assessments
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§ GST Rules Re: International &
Domestic Passenger Air Travel
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§ Transfer
Pricing
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§ Ascertained Forfeitures & Seizures
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§ GST Drop Shipment Rules
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§ Advice Re: Registration of Aircraft
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§ Customs Correction Obligations
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§ Application of GST to Passenger
Charges
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§ Related
Litigation
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§
Import / Export
Verification Reviews
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§
GST Change in Use Rules Re: Change in Use of Aircraft
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§
Voluntary Disclosures
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§ Application of GST
to Aerospace Services
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§ NAFTA
Verifications
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§ GST Compliance for Non-Residents
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§ CBSA
Verifications and Audits
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§ Application of PST to Aircraft
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§ World
Trade Organization (WTO) Matters
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Recent
Achievements
While
not exhaustive of our work in the Airlines and Aerospace
Industries, some Recent Achievements of MILLAR KREKLEWETZ LLP in these Industries are as follows:
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Tax Court of
Canada
Appeal Re: The Application of
GST to Importation of Aircraft.
MILLAR KREKLEWETZ LLP has extensive experience with respect to the GST/HST
and Customs Issues regarding the importation of aircraft into
Canada
and has recently successfully settled two GST appeals regarding
a lessor’s ITC entitlement with respect to aircraft leased
outside of
Canada
and subsequently imported into
Canada
.
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Ontario
’s
Exempt Commercial Aircraft Rules. MILLAR KREKLEWETZ LLP has extensive experience with respect to
Ontario
’s rules regarding exempt commercial aircraft for
Ontario
retail sales tax purposes and is currently involved in two
appeals before the Ontario Courts involving that issue.
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Application of Provincial Sales Tax to Aircraft
Oils, Fluids Equipment, Parts & Repairs. MILLAR
KREKLEWETZ
LLP also
has extensive experience regarding the provinces’ ability to
tax national and international aircraft and is currently
involved in litigation in the
Ontario
and British Columbia Courts contesting the application of
provincial sales tax to aircraft oils and fluids and equipment
and parts on behalf of a Canadian international airline.
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Tax Planning.
Given MILLAR KREKLEWETZ LLP’s Customs,
GST & PST expertise in the Airline & Aerospace
Industries, we are able to provide Customs, GST & PST tax
planning advice with respect to the structuring of various
transactions involving aircraft, including the importation and
leasing of aircraft.
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Litigation
MILLAR KREKLEWETZ LLP
also undertakes Tax & Trade Litigation before all relevant
bodies, tribunals and courts affecting the Airline and Aerospace
Industries, including before the Canadian International Trade
Tribunal, the Tax Court of Canada, the Federal Court, the Federal
Court of Appeal, and Canada’s various provincial Superior
Courts, and Courts of Appeal, and provides a full range of
Planning and Representation services in all of the above areas as
well.
Client
Base
Our
Broad Client List includes many blue chip corporate clients, who
are national and international leaders in Airline and Aerospace
Industries and we continue to work on Canadian specific issues
related to the Canadian and American Airline and Aerospace
Industries.
Thinking about Establishing
a
New Airline or Aerospace Business in
Canada
?
MILLAR KREKLEWETZ LLP provides comprehensive full service assistance
for non-resident businesses establishing operations in
Canada
, including the following additional specialized advice:
● Advice and direction as to the Business Structure appropriate for
Canadian operations
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Business Incorporation and Corporate and Trade Name
Registrations
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Basic
Corporate & Income Tax Planning Advice
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Basic GST & Sales Tax Planning Advice
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Basic Customs & Trade Planning
●
Provincial Registration & Licensing
● Advice on
Canadian Privacy Legislation – including Development of a
Corporate Privacy Policy
Hard
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Copyright © Millar
Kreklewetz LLP
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