LEXPERT • June 2014 | www.lexpert.ca | 51
COMMODITY TAX/CUSTOMS
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Practice focuses on taxation, international trade and related litigation and includes
GST, HST, sales, excise and all indirect taxes, customs valuation, tariff classifi cation,
origin, AMPS penalties and seizures, anti-dumping and NAFTA matters. Assists
clients with tax planning and cross-border matters, compliance, representations, and
appearances before all levels of federal/provincial courts, the TCC and CITT. Member
of the Ontario Small Business Tax Administration Advisory Committee. Past Governor,
CTF. Past Chair, CBA, National Sales Tax Section. Past Chair of Taxation Committee,
TBT. Director, DSA. Editorial Board, Canadian Tax Journal. Frequent speaker, CPA
Canada, CTF, TEI and other professional conferences. GST/HST lecturer, CBA Tax
Law for Lawyers Program. Member, NAFTA Binational Panel Roster. LLB, University
of Toronto; LLM, Osgoode Hall Law School.
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Practice focuses on all tax, customs and international trade issues aff ecting the
national or international movement of goods, services, labor and business. Tax practice
includes litigation and planning for Canada's GST/HST, income taxes, provincial
sales taxes, and many other indirect taxes, like tobacco, alcohol, gasoline and fuel taxes.
Customs & trade practice includes litigation and planning assistance on all customs &
trade issues, including tariff classifi cation, origin, valuation, marking, labeling, seizures,
ascertained forfeitures and AMPS, export controls, NAFTA, WTO, anti-dumping
and other concerns. Extensive litigation experience before all levels of courts, from the
CITT and Tax Court of Canada, to the Supreme Court of Canada. Mr. Kreklewetz is
a past Chair of the Ontario Bar Association's Tax Section, and Editor-in-Chief of the
Federated Press's Sales & Commodity Tax Journal. He has written over 500 articles and
papers, and addressed over 175 speaking engagements in his areas of expertise.
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Terry Barnett's practice focuses on the Harmonized Sales Tax (HST), Goods and
Services Tax (GST), Provincial Sales Tax, customs law, land transfer taxes, municipal
taxation and all other Canadian commodity and indirect taxes. Barnett has practiced
in the GST area since the inception of the tax in 1991 and writes extensively on GST/
HST and other indirect tax matters in Canadian and international publications.
Areas of particular experience include real estate development, fi nancial services, cross-
border transactions, health care and medical practitioners, First Nations, and charities/
non-profi ts. Barnett's practice also includes provincial sales tax and GST/HST appeals
and litigation. In 2008 Barnett was awarded the Normand Guérin Award of the CICA,
jointly with Jonathan Spencer, for "an outstanding contribution to the advancement of
commodity tax studies." He is included in ! e 2014 Lexpert®/American Lawyer Guide to
the Leading 500 Lawyers in Canada.
W. Jack
Millar
Millar
Kreklewetz LLP
Tel: (416) 864-6200
Fax: (416) 864-6201
Toronto
Robert G.
Kreklewetz
Millar
Kreklewetz LLP
Tel: (416) 864-6200
Fax: (416) 864-6201
Toronto
Terry G.
Barnett
Thorsteinssons
LLP
Tel: (604) 602-4271
Fax: (604) 688-4711
Vancouver
wjm@taxandtradelaw.com
rgk@taxandtradelaw.com
tbarnett@thor.ca
