Airlines & Aerospace
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:
Customs & Trade |
GST & Sales Tax |
Other |
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Tariff Classification |
Advice Re: the GST and PST Issues Associated with the Negotiation of Aircraft Purchase/Lease Agreements |
Excise Taxes |
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Customs Valuation |
Application of GST/ ITC Entitlement with respect to Aircraft Imported into Canada |
Provincial Gasoline & Fuel Taxes |
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Customs Origin |
Application of GST & Customs Duties to Aircraft Temporarily Imported into Canada |
Provincial Sales Tax |
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Customs Import/Export Requirements |
Application of GST / ITC Entitlement with Respect to the Acquisition of Aircraft including corporate, partnership, financial institutions and individual acquisitions |
Tax & Customs Considerations in Establishing a Business in Canada |
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Customs Compliance for Non-Residents |
Application of GST to Maintenance and Repairs Performed in Canada on Non-Residents Aircraft |
Joint Venture Elections |
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AMPS Assessments |
GST Rules Re: International & Domestic Passenger Air Travel |
Transfer Pricing |
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Ascertained Forfeitures & Seizures |
GST Drop Shipment Rules |
Advice Re: Registration of Aircraft |
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Customs Correction Obligations |
Application of GST to Passenger Charges |
Related Litigation |
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Import / Export Verification Reviews |
GST Change in Use Rules Re: Change in Use of Aircraft |
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Voluntary Disclosures |
Application of GST to Aerospace Services |
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NAFTA Verifications |
GST Compliance for Non-Residents |
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CBSA Verifications and Audits |
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:
- 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 prosecuted two GST appeals regarding a lessors ITC entitlement with respect to aircraft leased outside of Canada and subsequently imported into Canada.
. - 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.
. - 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.
. - Tax Planning. Given MILLAR KREKLEWETZ LLPs 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.
Litigation
MILLAR KREKLEWETZ LLP prosecutes 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.
Planning & Representation
MILLAR KREKLEWETZ LLP also provides a full range of planning and opinion work on tax and trade issues affecting the Airline and Aerospace Industries, including respresenting clients before the Canada Revenue Agency (CRA) and the Canada Border Services Agency (CBSA).
Client Base
Our Broad Client List includes many blue chip corporate clients, who are national and international leaders in the North American Airline and Aerospace Industries and we continue to work on Canadian specific tax and trade issues affecting these industries.
Thinking about Establishing a New Business venture in Canada ?
MILLAR KREKLEWETZ LLP provides comprehensive full service assistance for non-resident businesses establishing operations in Canada, including the providing the following specialized advice:
- Advice and direction as to the Business Structure appropriate for Canadian operations
- Business incorporation and organization
- Corporate and Trade Name Searches and Registrations
- Corporate & Income Tax Planning Advice
- GST & Sales Tax Planning Advice
- Customs & Trade Planning
- Provincial Registrations & Licensing
- Advice on Canadian Privacy Legislation including Development of a Corporate Privacy Policy