48 | LEXPERT • June 2015 | www.lexpert.ca/usguide-corporate/
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COMMODITY TAX/CUSTOMS
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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.
Terry G.
Barnett
Thorsteinssons
LLP
Tel: (604) 602-4271
Fax: (604) 688-4711
Vancouver
tbarnett@thor.ca
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Practice focuses on taxation, international trade, 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 and trade
issues, including tariff classifi cation, origin, valuation, marking, labeling, seizures, ascer-
tained 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. Kreklewetz is a past Chair of
the Ontario Bar Association's Tax Section, and Editor-in-chief of Federated Press's Sales
and Commodity Tax Journal. He has written over 500 articles and papers, and addressed
over 200 speaking engagements in his areas of expertise.
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Practices all aspects of international trade and customs law, including trade remedies,
customs, international trade treaty matters, export regulation, goods and services
taxes, and other regulatory matters concerning Canadian trade regulation. Appears
before relevant tribunals, NAFTA panels, Federal Court Trial Division and Appeal
and the Supreme Court of Canada. Authored numerous publications on customs and
international trade law. Speaker at conferences in Canada and abroad. BSc, University
of Toronto, 1975; MBA, York University, 1977; LLB, University of Windsor, 1980.
Ontario Bar in 1982. In addition to his recognition in various Lexpert® publications, he
is regularly acknowledged as a leading customs and international trade lawyer in ! e Best
Lawyers in Canada, Best of the Best ‒ Top 30 International Trade Lawyers in the World,
Expert Guides' Guide to the World's Leading International Trade Lawyers, ! e Lexpert®/
American Lawyer Guide to the Leading 500 Lawyers in Canada, Chambers Global: ! e
World's Leading Lawyers for Business and numerous Who's Who Legal publications.
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
Darrel
Pearson
Bennett
Jones LLP
Tel: (416) 777-4811
Fax: (416) 863-1716
Toronto
wjm@taxandtradelaw.com
rgk@taxandtradelaw.com
pearsond@bennettjones.com
