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MILLAR
KREKLEWETZ LLP has
significant experience and expertise in the Oil & Gas and
Petrochemical Industries, with our core practice encompassing all
commodity tax, customs and trade issues facing the Oil & Gas and
Petrochemical Industries in Canada.
Core
Areas of Practice
Our
core practice areas as they relate to the Oil & Gas and
Petrochemical Industries includes as follows:
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Customs
& Trade |
GST & Sales Tax |
Other |
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§
Tariff
Classification
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§
GST
Compliance for Non-Residents
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§
Excise
Taxes
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§
Customs
Valuation
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§
GST &
In-transit Shipments of CTCs
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§
Provincial
Gasoline & Fuel Taxes
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§
Customs
Origin
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§
GST Issues
Regarding Swaps, Barters & Exchanges of CTCs
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§
Provincial
Sales Tax
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§
Customs
Import Requirements
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§
Royalty Issues
Regarding the sale of Oil, Gas, and Petrochemicals
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§ Tax &
Customs Considerations in Establishing a Business in
Canada
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§
Customs
Export Requirements
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§
GST Issues
Regarding the Purchase,
Sale
, Export and Importation of CTCs
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§
Joint
Venture Elections
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§
AMPS
Assessments
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§
GST
Issues Regarding the Storage of CTCs
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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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§
Related
Litigation
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§
Customs
Correction Obligations
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§
GST
Voluntary Disclosures
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§
Import
/ Export
Verification Reviews
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§
PST
Voluntary Disclosures
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§
Voluntary Disclosures
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NAFTA
Verifications
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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 Oil, Gas and Petrochemical
Industries, some Recent Achievements of MILLAR
KREKLEWETZ LLP in
these Industries are as follows:
▪
In-transit CTCs and the GST. MILLAR
KREKLEWETZ LLP has
been at the forefront of the recent GST assessments against
natural gas producers, marketers, and pipelines moving Western
Canadian natural gas from Alberta to Ontario via the Great Lakes
Pipelines, having taken the issue on behalf of clients to the
Federal Court of Canada for a review of the CBSA's assessment
practices. At issue are the proper application and
interpretation of section 144.01 of the Excise Tax Act and
section 23 of the Customs Act to these in-transit shipments of
natural gas.
▪
CBSA Wash Transaction Policy Development.
MILLAR KREKLEWETZ
LLP has been has also been at the
forefront in addressing the current difficulties that importers making
voluntary disclosure of past GST errors face in terms of locked
in "interest" and currently has high level submissions
in to Canada Customs regarding the development and expansion of
CBSA's "Wash Transaction Policy" for neutral GST
errors. In doing so, we have acted for a major
multi-national leader in the global Oil & Gas Industry.
▪
CBSA Wash Transaction Policy Development.
MILLAR KREKLEWETZ
LLP is also currently involved in major
litigation in the
Ontario
Courts on behalf of another major multi-national leader in the
global Oil & Gas Industry, contesting the application of
certain Ontario Gas and Fuel Taxes to their operations.
▪
Specialty Tariff Classification Work.
With the appropriate tariff classifications for may new and
synthetic petrochemical products being less than certain, MILLAR
KREKLEWETZ LLP has
developed a specialty in rating, for tariff classification
purposes, many complex petrochemical products, and advises a variety of major multi-national importers
and exporters of petrochemicals.
▪
Customs and NAFTA Verification.
MILLAR KREKLEWETZ
LLP has advised a number of petrochemical
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 Oil, Gas & Petrochemical
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 chemicals and
petrochemicals, and oil and gas, and we continue to work on
Canadian specific issues related to the Canadian and American Oil,
Gas and Petrochemical Industries.
Establishing an
Oil, Gas or Petrochemical 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
● Business
Incorporation and Corporate and Trade Name Registrations
● Basic
Corporate & Income Tax Planning Advice
● Basic
GST & Sales Tax Planning Advice
● Basic
Customs & Trade Planning
● Provincial
Registration & Licensing
● Advice
on Canadian Privacy Legislation – including Development of
Corporate Privacy Policy
Hard
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Copyright © Millar
Kreklewetz LLP
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