PROFESSIONAL PROFILE

Simon Thang– LL.B.

Millar Kreklewetz LLP

 is a boutique law firm specializing in

Commodity Tax and Customs & Trade matters

including Tax & Trade Litigation.

Specialized

Practice

Area

Commodity Tax – Simon’s Commodity Tax practice encompasses all Canadian indirect taxes, and includes all matters relating to Canada's Goods and Services Tax (GST) and Harmonized Sales Tax (HST), and all matters relating to Canada's various provincial sales taxes – like the Ontario, Manitoba and Saskatchewan retail sales taxes (RST), the British Columbia social services tax (SST), and the Quebec sales tax (QST).  His Commodity Tax practice also encompasses a variety of other indirect taxes, like the Employer Health Tax (EHT), and a range of excise taxes applying to goods like tobacco, alcohol, jewellery, gasoline and other motive fuels.

Customs & Trade – Simon's Customs & Trade practice encompasses all matters involving customs and trade.  On the Customs side, this includes Tariff Classification, Origin, Valuation, Marking, Seizures, Ascertained Forfeitures, and Administrative Monetary Penalty (AMPs) related matters.  On the Trade side, this includes North American Free Trade Agreement (NAFTA) matters – including NAFTA Origin, Exporter Verification, and Government Procurement issues – as well as Anti-dumping / Countervail (SIMA), World Trade Organization (WTO) and GATT matters.

Tax-Related Matters – Finally, Simon also specializes in a number of other tax and trade related areas, including the tax, customs and competition issues arising on the establishment of a business in Canada; the valuation and transfer pricing issues arising between multinational enterprises; the issues arising on the transfer of business personnel to Canada; disputes relating to employee vs. independent contractor status under Canada’s various federal and provincial tax legislation; and on all other matters relating to the cross-border movement of goods, services and labour.

Extensive

Litigation

Experience

Tax & Trade Litigation is an integral element of MILLAR KREKLEWETZ LLP's practice, with Simon assisting in tax and trade litigation before all relevant bodies, tribunals and courts, including the Tax Court of Canada, Canadian International Trade Tribunal, Federal Court, Federal Court of Appeal, and Canada’s various provincial Superior Courts and Courts of Appeal, and the Supreme Court of Canada.  At Millar Kreklewetz LLP, we believe our “hands-on” tax and trade knowledge, combined with our litigation skill, gives us a competitive advantage.

Simon's practice also includes representation work before all government levels.

Blue Chip

Client

Base

MILLAR KREKLEWETZ LLP has some of the best tax & trade files in Canada, and Simon assists in advising many blue chip corporate clients, who are national and international leaders in the following industry sectors:

- chemicals & petrochemicals      - software & IT                   - manufacturing

- oil & gas                                 - financial services              - wholesaling

- forestry products                     - drugs & pharmaceuticals   - retailing

- steel                                       - medical testing                 - direct mail

- airlines, avionics & aerospace   - health services                 - direct selling

MILLAR KREKLEWETZ LLP also provides cost effective solutions for small to medium-sized businesses, and entrepreneurs.

Industry

Specific

Advice

We also offer Industry Specific Advice, and Simon assists in advising a number of industry specific associations on all aspects of tax and trade regulation affecting them.

During our long-time relationship with the Canadian Direct Sellers Association (DSA), we have advised virtually every major Canadian direct selling company on the tax, trade, competition or licensing requirements involved in the establishment or operation of their business in Canada.

We also continue to advise many other national associations, like the Canadian Finance and Leasing Association (CFLA), and the Canadian Real Estate Association (CREA), who come to us for the degree of specialization offered.

Speaking

Engagements

Publications

Memberships

Simon writes for a number of commodity tax, customs and trade publications including the Tax Foundation’s Tax Highlights publication, and Carswell’s GST and Commodity Tax Reporter, and the Ontario Bar Associations Tax Newsletter.  He is also a member of the Toronto-based Commodity Tax Study Group.