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MILLAR KREKLEWETZ LLP has significant experience and expertise in the
Computer Hardware and Software and High Tech Industries, with our
core practice encompassing all commodity tax, customs and trade
issues facing the Computer and High Tech Industries in
Canada
.
Core
Areas of Practice
Our
core practice areas as they relate to the Computer Hardware and
Software and High Tech 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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§ GST
Compliance for Non-Residents
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§ Employee vs. Independent Contractor Issues
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§ Customs Valuation (Including Value for Duty of Computer Software)
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§ Application of GST & PST to Computer Software and Computer Service
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§ Business Visitor Rules (Re: After Sales Support)
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§ Customs Considerations Re: Royalty and Licence Fees
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§
GST Issues
Regarding E-Commerce
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§
Tax & Customs
Considerations in Establishing a Business in
Canada
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§ Customs Origin
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§
Application of Division IV GST to Imported Services and
Intangible Personal Property
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§
Transfer Pricing
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§ Customs Import and Export Requirements
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§
Application of GST to Imported and Exported Services and
Intangible Personal Property
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§ Related
Litigation
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§ AMPS Assessments
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§
Advice Re: Structuring Agreements for the Acquisition of
High Tech Goods & Services
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§ Ascertained Forfeitures & Seizures
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§
Application of PST to Computer Maintenance and Warranty
Contracts
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§ Customs Correction Obligations
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§ Application of GST and PST to Computer Software
Licencing Agreements
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§
Import/.Export
Verification Reviews
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§ GST Considerations Re: Outsourcing Agreements
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§
Voluntary Disclosures
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§
GST Dropt Shipment Rules
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§ NAFTA
Verifications
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§
GST and PST Voluntary Disclosures
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§ CBSA
Verifications and Audits
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§ World
Trade Organization (WTO) Matters
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Recent
Achievements
While
not exhaustive of our work in the Computer Hardware and Software
and High Tech Industries, some Recent Achievements of MILLAR KREKLEWETZ LLP in this Industry are as follows:
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Application of PST to Computer Software and
Services. MILLAR KREKLEWETZ LLP has extensive knowledge and experience regarding the
various provincial rules relating to the application of PST to
computer software and related services. MILLAR
KREKLEWETZ
LLP is currently involved in an
Ontario
retail sales tax appeal involving the application of
Ontario
retail sales tax to computer replacement parts and warranty and
maintenance services.
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Lease Termination Payments. MILLAR
KREKLEWETZ
LLP successfully appealed an
Ontario
retail sales tax assessment to the Ontario Court of Appeal which
held that lease termination payments made in respect of leased
computer equipment were not subject to retail sales tax.
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Structuring Agreements. MILLAR
KREKLEWETZ
LLP has
extensive knowledge and experience in advising and structuring
agreements for the acquisition of high tech goods and services.
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Customs
and NAFTA Verification.
MILLAR KREKLEWETZ LLP has advised a number of high tech companies that have
come under audit by Canada Customs for customs and NAFTA Origin
compliance.
Litigation
MILLAR KREKLEWETZ LLP
also undertakes Tax & Trade Litigation before all relevant
bodies, tribunals and courts affecting the Computer and High Tech
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 high tech industry, and
we continue to work on Canadian specific issues related to the
Canadian and American Computer and High Tech Industries.
Thinking
about Establishing
a Computer or High
Tech 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
Corporate Privacy Policy
Hard
Name. Simple Solution. TM
Copyright © Millar
Kreklewetz LLP
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