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 is a commodity tax, customs and international trade lawyer at McMillan LLP. His taxation practice focuses on commodity taxes, such as excise taxes, provincial retail sales taxes (PST) and multi-stage value-added taxes (VAT), including the Goods and Services Tax (GST), the Harmonized Sales Tax (HST) and the Québec Sales Tax (QST).

He advises on how to minimize or eliminate tax and duty costs, assists in obtaining duty and tax refunds, and has successfully disputed proposed and actual assessments resulting in substantial savings for clients.  He advises on customs tariff classification, valuation and tariff treatment (origin) of imported goods to ensure compliance, and to minimize or eliminate duties, to the extent possible.

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 and commodity tax matters.

He acts for clients in making customs, tax and other disclosures to governmental authorities for non-compliance to avoid penalties and other sanctions. He acts on behalf of clients to dispute, or give legal opinions, regarding the priority of government claims for customs duties, taxes and levies related to other creditors.

He advises on various international trade and investment agreements, including WTO agreements, such as the Trade Facilitation Agreement ratified last year, and others, such as NAFTA and CETA, and on the Agreement on Internal Trade to facilitate inter-provincial trade and investment.

Jamie has advised clients on how to comply with a wide range of international economic and trade sanctions, including against Russia, Ukraine, and the boycotts against Syria and Iran, sought and obtained comfort letters from Global Affairs Canada to confirm that proposed transactions do not contravene sanctions, prepared and submitted applications to obtain export permits/licences, and represented clients in defending against enforcement actions for alleged contraventions of sanctions.  In one such case, we achieved a settlement and reduction of a $33 million ascertained forfeiture to $50,000 for shipments to the Middle East in violation of trade sanctions, as well as worked with co-counsel to reach a settlement of the fines imposed on related offences for only 10% of the maximum exposure.

He has prepared, and periodically updated, a matrix for an agribusiness, and decision tree questionnaires for a foreign bank, to comply with applicable export controls and economic and trade sanctions.  He has advised clients on the provisions in Canada’s FEMA laws that block the extraterritorial aspects of the USA’s boycott against Cuba from encroaching on Canadian sovereignty.  He has prepared notifications to the Attorney General of Canada to comply with FEMA.

He represents clients in antidumping and countervail (subsidies) duty cases. Jamie assists clients in becoming compliant with the myriad of complex regulatory rules that govern international trade in goods (such as import and export controls, food safety regulatory reform, plant pesticide controls, motor vehicle safety standards, and origin labelling requirements).

He 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 advised 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, telecommunications and technology companies, advertising agencies, retailers, manufacturers, health care, entrepreneurs and non-profit organizations.

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. 

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
cryptocurrency and blockchain

Industries

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

Directorships and Professional Associations

  • Customs and Legislative Committee of the Canadian Association of Importers and Exporters (CAIE)
  • 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
  • American Bar Association (ABA), International Law Section (ILS), Customs Committee
  • ABA, ILS, Canada Committee

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 is a commodity tax, customs and international trade lawyer at McMillan LLP. His taxation practice focuses on commodity taxes, such as excise taxes, provincial retail sales taxes (PST) and multi-stage value-added taxes (VAT), including the Goods and Services Tax (GST), the Harmonized Sales Tax (HST) and the Québec Sales Tax (QST).

He advises on how to minimize or eliminate tax and duty costs, assists in obtaining duty and tax refunds, and has successfully disputed proposed and actual assessments resulting in substantial savings for clients.  He advises on customs tariff classification, valuation and tariff treatment (origin) of imported goods to ensure compliance, and to minimize or eliminate duties, to the extent possible.

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 and commodity tax matters.

He acts for clients in making customs, tax and other disclosures to governmental authorities for non-compliance to avoid penalties and other sanctions. He acts on behalf of clients to dispute, or give legal opinions, regarding the priority of government claims for customs duties, taxes and levies related to other creditors.

He advises on various international trade and investment agreements, including WTO agreements, such as the Trade Facilitation Agreement ratified last year, and others, such as NAFTA and CETA, and on the Agreement on Internal Trade to facilitate inter-provincial trade and investment.

Jamie has advised clients on how to comply with a wide range of international economic and trade sanctions, including against Russia, Ukraine, and the boycotts against Syria and Iran, sought and obtained comfort letters from Global Affairs Canada to confirm that proposed transactions do not contravene sanctions, prepared and submitted applications to obtain export permits/licences, and represented clients in defending against enforcement actions for alleged contraventions of sanctions.  In one such case, we achieved a settlement and reduction of a $33 million ascertained forfeiture to $50,000 for shipments to the Middle East in violation of trade sanctions, as well as worked with co-counsel to reach a settlement of the fines imposed on related offences for only 10% of the maximum exposure.

He has prepared, and periodically updated, a matrix for an agribusiness, and decision tree questionnaires for a foreign bank, to comply with applicable export controls and economic and trade sanctions.  He has advised clients on the provisions in Canada’s FEMA laws that block the extraterritorial aspects of the USA’s boycott against Cuba from encroaching on Canadian sovereignty.  He has prepared notifications to the Attorney General of Canada to comply with FEMA.

He represents clients in antidumping and countervail (subsidies) duty cases. Jamie assists clients in becoming compliant with the myriad of complex regulatory rules that govern international trade in goods (such as import and export controls, food safety regulatory reform, plant pesticide controls, motor vehicle safety standards, and origin labelling requirements).

He 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 advised 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, telecommunications and technology companies, advertising agencies, retailers, manufacturers, health care, entrepreneurs and non-profit organizations.

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. 

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