Commodity Tax and Trade Lawyers

Commodity Tax and Trade Lawyers

  • 24 Duncan St
  • Toronto, Ontario
  • M5V 2B8

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Description

This document sets out the basis on which Millar Kreklewetz LLP ("Millar Kreklewetz" or "We/Us") will agree to provide services to our clients, and if you decide to retain Millar Kreklewetz as your legal counsel, our agreement in respect of the legal services we provide to you will be as set out below ("our Agreement").

As a law firm, any advice provided to you by MILLAR KREKLEWETZ LLP is subject to Solicitor-Client Privilege , which means that (1) anything you tell us or provide to us for the purposes of seeking our legal advice, and (2) everything that we provide to you as legal advice, remains confidential as between you and us (and called "Privileged" information).

Generally input tax credits (ITCs) can be claimed if a property or service is acquired for consumption, use, or supply in the course of a GST registrant’s commercial activities. The presence or absence of consideration does not appear to be critical to the finding of a supply as defined under the ETA. However, the FCA in Lyncorp International Ltd. (2011 FCA 352) concluded that ITCs cannot be claimed for GST paid on inputs acquired in providing free management and consulting services to related companies.

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