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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, James 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.



News


Rankings & Recognition

  • Recognized in the 2020 Canadian Legal Lexpert Directory as a Repeatedly Recommended lawyer in the area of Commodity Tax/Customs
  • Recognized by Best Lawyers in Canada (2020) as a leading lawyer in the area of Tax Law
  • Recognized in the 2019 Canadian Legal Lexpert Directory as a Repeatedly Recommended lawyer in the area Commodity Tax/Customs
  • Recognized in the Best Lawyers in Canada (2019) as a leading practitioner in the area of Tax Law
  • Recognized in the Best Lawyers in Canada (2018) as a leading practitioner in the area of Tax Law
  • Recognized in the Canadian Legal Lexpert Directory 2016 as a leading lawyer in the area of Commodity Tax/Customs

Directorships & Affiliations

  • Customs and Legislative Committee of the Canadian Association of Importers and Exporters (CAIE)
  • CBA International Law Section, Customs and Trade Sub-Committee
  • CBA Commodity Tax, Customs and Trade Section
  • CBA International Trade and Investment Sub-Committee
  • American Bar Association (ABA), International Law Section (ILS), Customs Committee
  • ABA, ILS, Canada Committee

Education & Admissions

1989
Called to the Ontario bar
1987
LLB University of Toronto

Publications

Insights by Jamie M. Wilks (28 Posts)

When the Rubber Hits the Road: Practical Guidance for Automotive Companies to Comply with CUSMA

Mar 3, 2021

USMCA, CUSMA, T-MEC, CPTPP, Free Trade Agreements, Automotive Industry, International Trade, Duties, Global Affairs Canada.

Keeping the CPTPP as a Spare Tire: The New and Different Automotive Rules of Origin Under the CUSMA and the CPTPP

Dec 16, 2020

USMCA, CUSMA, T-MEC, CPTPP, Free Trade Agreements, Automotive Industry, International Trade, Duties, Global Affairs Canada.

Sanctions Alert: Canada Reimposes Sanctions on Belarus

Sep 30, 2020

Canada announced on September 29, 2020, that it would re-impose more targeted economic sanctions against Belarusian high-ranking public officials

Aluminum Tariff Deja Vu? What is different this time.

Aug 19, 2020

This article summarizes the aluminum tariff saga and identifies key lessons learned from the initial imposition of aluminum tariffs in 2018.

Will CRA Pursue Directors for Deferred GST/HST?

Jun 10, 2020

We discuss steps corporate directors can take to protect themselves from personal liability for deferred GST/HST remittances.

Budget 2019: New Excise Duty Regime For Three New Classes of Legalized Cannabis Products, and GST/HST Amendments for Health Care and Zero-Emission Passenger Vehicles

Mar 29, 2019

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.

Finance Proposes Amendments to Limit Holding Company – Input Tax Credit Claims (“ITC”) and Seeks Consultations on Further Possible Changes

Aug 7, 2018

Dept of Fin proposed amendments describing conditions for when taxable acquisitions imports of property or services by holding companies could make ITC claims

Significant Changes for Businesses Making Taxable Supplies into Québec

Jul 10, 2018

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

Surtax! What To Do Now

Jul 6, 2018

On July 1, 2018, Canada imposed surtaxes on steel, aluminum, as well as certain consumer and other products from the United States.

Tit for Tat

Jun 1, 2018

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: Government Proceeds with “Investment Limited Partnership” GST/HST Measures and Holding Corporation Consultations

Mar 4, 2018

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

Nov 2, 2017

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

Oct 2, 2017

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

Sep 14, 2017

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

Sep 13, 2017

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

Jul 11, 2017

The Canada Revenue Agency Proposes Draft Memorandum for Voluntary Disclosures Involving GST/HST and Other Excise Tax Matters

Budget 2017: Proposed GST/HST Amendments

Mar 28, 2017

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?

Feb 8, 2017

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

Aug 18, 2016

Proposed GST/HST changes for investment limited partnerships and other investment funds

Senate Committee Report Promotes Dismantling Internal Trade Barriers within Canada

Jul 16, 2016

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

Jul 13, 2016

Let the Good Times Roll: Court Allows the Free Flow of Liquor Across Provincial Borders

Budget 2016: Reporting of “Grandfathered” New Home Sales

Apr 1, 2016

Budget 2016: Reporting of Grandfathered New Home Sales

Budget 2016: GST / HST Changes Affecting Charities

Mar 31, 2016

Budget 2016: GST / HST Changes Affecting Charities

Budget 2016: Proposed GST/HST Amendments

Mar 31, 2016

Budget 2016: Proposed GST/HST Amendments

Canada Border Services Agency (“CBSA”) Revises its Policy on Canadian Customs Voluntary Disclosures

Oct 2, 2015

Canada Border Services Agency ("CBSA") Revises its Policy on Canadian Customs Voluntary Disclosures

Government can Impose Penalties on Large Businesses for Deficiently Reporting Recapture of Input Tax Credits (“ITCs”)

Aug 19, 2015

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

Jul 9, 2015

Reduction of Input Tax Credit ("ITC") Recapture Rate for Ontario Portion of HST ("OHST") starting July 1, 2015