Jamie M. Wilks 

Co-Chair, Commodity Tax and Customs
Toronto  t: 416.865.7804  |  e: jamie.wilks@mcmillan.ca

Jamie M. Wilks

Toronto
Brookfield Place, Suite 4400
181 Bay Street
Toronto, Ontario M5J 2T3

t: 416.865.7804
e: jamie.wilks@mcmillan.ca

overview

Jamie M. Wilks is a lawyer and partner at the Toronto office of the Canadian law firm of McMillan. He practises in the tax, customs and international trade law areas. His taxation practice focuses on commodity taxes, such as the excise taxes, provincial retail sales taxes (PST), and the multi-stage value-added taxes (VAT), specifically the Harmonized Sales Tax (HST) in five of the Canadian provinces, the federal Goods & Services Tax (GST) in the rest of Canada, and the Quebec Sales Tax (QST).

He advises on customs tariff classification, valuation and tariff treatment (origin) of imported goods to ensure compliance and to minimize or eliminate duties, wherever possible. He navigates clients through the complex myriad of regulatory rules that govern international trade in goods, including Canadian import and export controls. He represents clients seeking to challenge government procurement practices under Chapter 10 of NAFTA, the WTO Agreement on Government Procurement and the Agreement on Internal Trade.

He disputes government proceedings taken against corporate directors for recovery of taxes for amounts owed by their corporations to the government. He provides legal opinions regarding the priority of government claims for customs duties, taxes and other levies relative to other creditors. Jamie has advised clients on Canadian income tax transfer pricing rules for international financial transactions and cross-border transactions in goods, services, and intellectual property between related parties.

Jamie has successfully disputed proposed assessments at the audit stage and final assessments, resulting in substantial duties, taxes, interest and penalties savings for clients. He advises on how to structure transactions to minimize or eliminate tax and duty costs, and assist clients in making tax and duty refund/relief claims. He has appeared before the Canadian International Trade Tribunal (CITT), the Tax Court of Canada (TCC) and the Canadian federal and Ontario courts to represent clients' interests in international trade, customs, tax and trade matters. He acts for clients in making customs, tax and other voluntary disclosures to governmental authorities for non-compliance to avoid interest, penalties and other sanctions. He prepares and submits to the customs and tax authorities interpretation and ruling requests. He negotiates collection matters with the revenue authorities.

His trade law experience extends to Canada's bilateral and multilateral trade agreements, including origin verification to secure preferential tariff treatment for automotive imports pursuant to the Canada-Costa Rica and Canada-Chile Free Trade Agreements and NAFTA. He advises on the NAFTA and other rules of origin for preferential tariff treatment, and represents importers, exporters and producers in origin verification audits. He has represented importers, exporters and Canadian producers in various anti-dumping and countervailing (subsidies) duty cases.

Jamie has written extensively for various publications and spoken on numerous occasions at conferences and symposiums on many different aspects of commodity taxation, customs and trade law.

Jamie has serviced clients from a broad range of industries and sectors including major national and international financial institutions, private and public investment funds, real estate conglomerates, public corporations, energy producers, traders and distributors, telecommunications and technology companies, advertising agencies, manufacturers, wholesalers, retailers, government departments and entities, charities and non-profit organizations.

Publications

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
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
Shining a Light on Solar Panels: Government Promotion of Renewable Energy Leads to Trade Disputes and Trade Remedies
Government can Impose Penalties on Large Businesses for Deficiently Reporting Recapture of Input Tax Credits ("ITCs")
Reduction of Input Tax Credit ("ITC") Recapture Rate for Ontario Portion of HST ("OHST") starting July 1, 2015
Finally! CBSA to Allow Duty Refund Claims on Downward Transfer or Sale Price Adjustments
GST/HST Closely Related Election Amendments – Tips & Traps
Accessing Input Tax Credits ("ITCs") of Holding Companies and Partners and Structuring of Partnerships to Reduce GST/HST Costs
To Tax or Not to Tax, the Supply is the Question: Case Comment – Casa Blanca Homes Ltd. v. R
Budget 2014: GST/HST Measures
Surprise! The Impact of Transfer Price Adjustments on Canadian Customs Valuation and Compliance
Eligibility for Input Tax Credit ("ITC") Claims on Initial Public Offering ("IPO") and Placement Expenses – and Beyond
Value for Duty – What Should be Included in the "Price Paid or Payable" under the Transaction Value Method?
GST refund claim made by A OK Payday Loans Inc. ("AOK") not A OK
Canada Border Services Agency ("CBSA") gets specific about 'specific information'
Budget 2013: GST/HST and customs tariff measures
Educating and Training Vocational Schools and Other Educational Institutions How to Comply with Complex GST/HST Rules
SCC resolves interaction between garnishment and bankruptcy provisions

News

Margaret McNee recognized as Mutual Funds Lawyer of the Year, along with 58 McMillan Lawyers in the 2018 Best Lawyers in Canada Report
61 McMillan lawyers recognized in The Best Lawyers in Canada 2017
McMillan lawyers well-represented in the 2016 Canadian Legal Lexpert Directory
60 McMillan lawyers recognized in the 10th Edition of The Best Lawyers in Canada
McMillan helps complete the cross-border sale of assets of Montreal, Maine & Atlantic railway
McMillan lawyers are well represented in the 2014 Canadian Legal Lexpert Directory

Education

  • University of Toronto, LLB - 1987

Year Of Call

  • Called to the Ontario bar - 1989

Practices

tax
international trade
business law
customs regulation
anti-dumping and anti-subsidy remedies
import and export controls and permits
international trade regulation
international economic and trade sanctions

Industries

automotive
banking, finance and insurance
food, beverage and agribusiness
transportation
infrastructure
commercial real estate

Directorships and Professional Associations

  • Canadian Bar Association (CBA) International Law Section, Customs and Trade Sub-Committee
  • CBA Commodity Tax, Customs and Trade Section
  • CBA International Trade and Investment Sub-Committee
  • Co-Editor, Sales and Use Tax, Federated Press

Awards & Rankings

  • 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
vcard

Jamie M. Wilks is a lawyer and partner at the Toronto office of the Canadian law firm of McMillan. He practises in the tax, customs and international trade law areas. His taxation practice focuses on commodity taxes, such as the excise taxes, provincial retail sales taxes (PST), and the multi-stage value-added taxes (VAT), specifically the Harmonized Sales Tax (HST) in five of the Canadian provinces, the federal Goods & Services Tax (GST) in the rest of Canada, and the Quebec Sales Tax (QST).

He advises on customs tariff classification, valuation and tariff treatment (origin) of imported goods to ensure compliance and to minimize or eliminate duties, wherever possible. He navigates clients through the complex myriad of regulatory rules that govern international trade in goods, including Canadian import and export controls. He represents clients seeking to challenge government procurement practices under Chapter 10 of NAFTA, the WTO Agreement on Government Procurement and the Agreement on Internal Trade.

He disputes government proceedings taken against corporate directors for recovery of taxes for amounts owed by their corporations to the government. He provides legal opinions regarding the priority of government claims for customs duties, taxes and other levies relative to other creditors. Jamie has advised clients on Canadian income tax transfer pricing rules for international financial transactions and cross-border transactions in goods, services, and intellectual property between related parties.

Jamie has successfully disputed proposed assessments at the audit stage and final assessments, resulting in substantial duties, taxes, interest and penalties savings for clients. He advises on how to structure transactions to minimize or eliminate tax and duty costs, and assist clients in making tax and duty refund/relief claims. He has appeared before the Canadian International Trade Tribunal (CITT), the Tax Court of Canada (TCC) and the Canadian federal and Ontario courts to represent clients' interests in international trade, customs, tax and trade matters. He acts for clients in making customs, tax and other voluntary disclosures to governmental authorities for non-compliance to avoid interest, penalties and other sanctions. He prepares and submits to the customs and tax authorities interpretation and ruling requests. He negotiates collection matters with the revenue authorities.

His trade law experience extends to Canada's bilateral and multilateral trade agreements, including origin verification to secure preferential tariff treatment for automotive imports pursuant to the Canada-Costa Rica and Canada-Chile Free Trade Agreements and NAFTA. He advises on the NAFTA and other rules of origin for preferential tariff treatment, and represents importers, exporters and producers in origin verification audits. He has represented importers, exporters and Canadian producers in various anti-dumping and countervailing (subsidies) duty cases.

Jamie has written extensively for various publications and spoken on numerous occasions at conferences and symposiums on many different aspects of commodity taxation, customs and trade law.

Jamie has serviced clients from a broad range of industries and sectors including major national and international financial institutions, private and public investment funds, real estate conglomerates, public corporations, energy producers, traders and distributors, telecommunications and technology companies, advertising agencies, manufacturers, wholesalers, retailers, government departments and entities, charities and non-profit organizations.

March 2017
Budget 2017: Proposed GST/HST Amendments

Budget 2017: Proposed GST/HST Amendments

February 2014
Budget 2014: GST/HST Measures
Tax Bulletin
2014
Value for Duty – What Should be Included in the "Price Paid or Payable" under the Transaction Value Method?
Federated Press, Sales and Use Tax, Vol. XII, No. 4
2013
Educating and Training Vocational Schools and Other Educational Institutions How to Comply with Complex GST/HST Rules
Federated Press, Sales and Use Tax, Vol. XII, No. 3
January 2012
Commodity Tax/Customs
2012 LEXPERT/American Lawyer Guide to the Leading 500 Lawyers in Canada