Jamie Wilks helps clients navigate the complex worlds of commodity taxes, customs and international trade. His tax law practice focuses on commodity taxes, such as excise duties and taxes, provincial retail sales taxes and multi-stage value-added taxes (the GST, HST and QST), and includes the e-commerce initiatives requiring non-resident suppliers to collect QST from Québec consumers (the so-called “Netflix tax”). He is recognized as a leading lawyer tax law by Best Lawyers in Canada and as a repeatedly recommended lawyer in the Commodity Tax / Customs category by the Canadian Legal Lexpert Directory. Jamie is a leader of the firm’s commodity tax practice.
With proven expertise advising on matters relating to international trade, Jamie helps clients minimize or eliminate tax and duty costs, and obtain duty and tax refunds. He disputes proposed and actual assessments, achieving substantial savings for his clients. His expertise extends to customs tariff classification, valuation and tariff treatment (origin) of imported goods.
Jamie also represents clients on compliance with international economic and trade sanctions, including against Russia, Ukraine, and the boycotts against Syria and Iran. This work includes seeking and obtaining comfort letters from Global Affairs Canada to confirm that proposed transactions do not contravene sanctions. He also prepares and submits applications for export permits / licences, and defends clients against enforcement actions for alleged contraventions of sanctions.
Knowledgeable in the regulatory regimes governing international trade in goods, Jamie advises on import and export controls, food safety regulatory reform, plant pesticide controls, motor vehicle safety standards and origin labelling requirements. His clients include major national and international financial institutions, private and public investment funds, real estate conglomerates and public corporations. Jamie’s expertise spans a wide range of industries, including the cannabis, automotive and private equity sectors.
Jamie writes and speaks frequently on commodity tax, customs and trade law, and has prepared submissions on behalf of the Canadian Bar Association (CBA) Commodity Tax, Customs and Trade Section to the Canada Revenue Agency and the Department of Finance relating to proposed GST / HST amendments and GST / HST administrative interpretations and policies.
Changes to Canada’s sanctions regime under Bill C-59 will add reporting requirements for importers/exporters, create AMPs, and grant new CBSA seizure powers.
Global Affairs Canada has, for the first time, released guidance on the application of economic sanctions in Canada, including to non-Canadian persons.
Budget 2023 proposes to amend the Excise Tax Act (the “ETA”) to expressly subject supplies of “payment card network” services to Goods and Services Tax/Harmonized Sales Tax (“GST/HST”).
An overview of the proposed Luxury Tax on vehicle transactions, focusing on the practical implications and concerns for high-end retail vehicle dealers.
Canada v. Canada North Group Inc. provided much needed clarity regarding the order of priority for unremitted source deductions in restructuring proceedings.
Budget 2021 proposes to update Canada's current excise tax and duties regime through changes to both the Excise Tax Act and Excise Act, 2001.
Budget 2021 proposes amendments to the GST/HST including the e-commerce regime and the new housing rebate.
USMCA, CUSMA, T-MEC, CPTPP, Free Trade Agreements, Automotive Industry, International Trade, Duties, Global Affairs Canada.
USMCA, CUSMA, T-MEC, CPTPP, Free Trade Agreements, Automotive Industry, International Trade, Duties, Global Affairs Canada.
Canada announced on September 29, 2020, that it would re-impose more targeted economic sanctions against Belarusian high-ranking public officials
This article summarizes the aluminum tariff saga and identifies key lessons learned from the initial imposition of aluminum tariffs in 2018.
We discuss steps corporate directors can take to protect themselves from personal liability for deferred GST/HST remittances.
Directors liability, COVID-19, tax relief, GST, HST, QST.
Currently, under the Cannabis Act,[1] there are five classes of legal cannabis, namely, fresh/dried cannabis, cannabis oil, cannabis plant seeds, and cannabis plants.
Dept of Fin proposed amendments describing conditions for when taxable acquisitions imports of property or services by holding companies could make ITC claims
A proposal to amend the QST Act in the 2018 Québec budget will impose QST registration and collection agent compliance obligations on out-of-province businesses
On July 1, 2018, Canada imposed surtaxes on steel, aluminum, as well as certain consumer and other products from the United States.
Canada Responds to U.S. Duties on Steel and Aluminium - In response to the American announcement of the imposition of duties on Canadian steel and aluminum
Budget 2018 reaffirms Government desire to subject services rendered by general partners of investment limited partnerships to GST/HST treatment and intention to examine holding corporation rule
Your Halloween Edition: The Ghost of the Terminated GST/HST Deemed Trust
A New Tax on Investment Funds: Distributions to General Partners (GPs) of "Investment Limited Partnerships" Possibly Subject to GST/HST
Quebec Retail Sales Tax Act Repealed 25 Years Ago Is Still Relevant For Determining ITC Recapture
Supreme Court Justices Drop the Gloves Over Tariff Classification
The Canada Revenue Agency Proposes Draft Memorandum for Voluntary Disclosures Involving GST/HST and Other Excise Tax Matters
Budget 2017: Proposed GST/HST Amendments: GST/HST rules and are intended to level the playing field
Club Intrawest: Is it a supply? If so, what is the supply and where is it made?
Proposed GST/HST changes for investment limited partnerships and other investment funds
Senate Committee Report Promotes Dismantling Internal Trade Barriers within Canada
Let the Good Times Roll: Court Allows the Free Flow of Liquor Across Provincial Borders
Budget 2016: Reporting of Grandfathered New Home Sales
Budget 2016: GST / HST Changes Affecting Charities
Budget 2016: Proposed GST/HST Amendments
Canada Border Services Agency ("CBSA") Revises its Policy on Canadian Customs Voluntary Disclosures
Generally, "large businesses" can recapture ITCs relating to the Ontario and Prince Edward Island portion of the HST payable re some property and services
Reduction of Input Tax Credit ("ITC") Recapture Rate for Ontario Portion of HST ("OHST") starting July 1, 2015
On December 1, 2021, Arthur J. Gallagher & Co. completed its USD$3.25 Billion acquisition of substantially all of the treaty reinsurance brokerage operations from Willis Towers Watson plc.
On October 21, 2019, the Mobilinx consortium reached financial close of the CAD$4.6 Billion DBFOM contract with Infrastructure Ontario (“IO”) and Metrolinx for the Hurontario Light Rail Transit (“LRT”) Project in Ontario.
On March 29, 2019, the City of Ottawa and TransitNEXT reached financial close on the Stage 2 Trillium Line south extension, a key component of Ottawa’s C$2.366 billion Stage 2 LRT project.
The Canadian Cancer Society completed its amalgamation with the Canadian Breast Cancer Foundation following their announcement to merge in October 2016. McMillan LLP was retained on the transaction by the Canadian Cancer Society.
McMillan helps complete the cross-border sale of assets of Montreal, Maine & Atlantic railway deals.
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