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04/29/2008 | The Newfoundland and Labrador Budget

Finance Minister Thomas Marshall presented the Newfoundland and Labrador 2008-09 budget, on April 29, 2008. With yet another surplus, the Minister was able to commit more funds to education, health, infrastructure and the province’s energy corporation. In addition, the following tax changes were announced. Effective July 1, 2008, personal income tax rates will decrease by 1% in each bracket to 7.7%, 12.8% and 15.5% respectively. Effective January 1, 2008, the payroll tax exemption threshold is increased to $1 million. The Seniors’ Benefit income threshold is increased to $25,275, cutting out at $31,930, and the benefit amount increased to $776 for single seniors to match the benefit for senior couples. The only sales tax change was previously announced, pursuant to which the retail sales tax on insurance premiums has been eliminated effective January 1, 2008. Effective May 1, 2008, annual motor vehicle registration fees will be reduced from $180 to $140 for passenger vehicles, light trucks, vans and light commercial vehicles. The 10% discount for online renewal is maintained. The budget papers can be found at: http://www.budget.gov.nl.ca/budget2008/

04/29/2008 | The Nova Scotia Budget

The 2008-09 Nova Scotia budget was presented on April 29, 2008 by Michael Baker, Minister of Finance. Positive economic results allowed the Minister to commit funds to the hot buttons of health, education, the environment, infrastructure and debt reduction. On the tax front, there were no income or sales tax increases (although the energy rebate program has been revamped in light of the increased cost of oil), but there were tax reductions. Basic personal tax credits have been increased, the graduate tax credit has been doubled to $2,000, and a transit tax credit has been introduced for 2009. The seniors’ property tax rebate program is enhanced to double the cap, and the healthy living tax credit has been extended to all Nova Scotians for 2009. Volunteer firefighter credits have been increased and extended to search and rescue team members for 2008. As well, the gas tax rebate has been extended to all firefighting vehicles and water craft, as well as being extended to the community transportation assistance program. The Minister also announced a comprehensive review of the entire tax structure as it applies to both businesses and individuals. Full details of the budget can be found at: http://www.gov.ns.ca/finance/en/home/budget/budgetdocuments/default.aspx

04/23/2008 | The Prince Edward Island Budget

Provincial Treasurer Wesley Sheridan presented the PEI provincial budget April 23, 2008. The only commodity tax change was to increase tobacco taxes, effective April 24, 2008, to 19.95 cents per cigarette or tobacco stick from 17.45 cents, and to 16.01 cents per gram from 14.00 cents per gram on other tobacco products, excluding cigars. The rate applicable to cigars remains unchanged. The budget documents can be viewed in full at: www.gov.pe.ca/budget/2008/index.php

04/22/2008 | Newfoundland Abolishes Tax on Insurance Premiums

Premier Danny Williams announced on April 22, 2008 that Newfoundland and Labrador has eliminated the 15% retail sales tax on insurance premiums, with retroactive effect from January 1, 2008. Taxpayers with risks insured in Newfoundland and Labrador should contact their insurers or brokers to recover any tax paid for the current year. The full text of the release can be viewed at: http://www.releases.gov.nl.ca/releases/2008/exec/0422n09.htm

04/22/2008 | The Alberta Budget

The Honourable Iris Evans, Minister of Finance and Enterprise, delivered Alberta’s 2008 provincial budget on April 22, 2008. The province does not levy a retail sales tax, but, with the surplus generated by the oil and gas boom, the Minister was able to eliminate health care premiums completely, effective January 1, 2009. Employment and caregiver tax credits are enhanced, and the province announced plans to parallel federal capital cost allowance and personal income tax measures. The new royalty system for oil and gas will start effective January 1, 2009. Full details of these measures can be found in the Ministry of Finance and Enterprise website at: http://www.finance.gov.ab.ca/publications/budget/budget2008/pdf.html

03/25/2008 | The Ontario Budget

After receiving some unsolicited suggestions from his federal counterpart, the Honourable Dwight Duncan, Minister of Finance, delivered the 2008-2009 Ontario Budget on March 25, 2008, marching to the beat of his own drummer. Ontario did mirror the federal tax-free savings account, and committed to harmonizing with other federal initiatives, but also had some initiatives of its own within the framework of its 5-point economic plan. The province announced a $1.5 billion investment in the Skills to Jobs Action program, which will assist in re-training the unemployed, provide for post-secondary student aid through travel and technology grants, and help build educational and training establishments. In addition, $1 billion is to be spent on new municipal infrastructure in 2007-2008, including support for new or improved public transit systems. Among the business-related tax changes are the abolition of capital tax for manufacturing and resource industries, retroactive to January 1, 2007, and an accelerated capital cost allowance rate for manufacturing equipment investment made before 2012. The province also extended the lower small business tax rate to more small businesses, retroactive to January 1, 2007, and matched other 2008 federal initiatives. Business education tax cuts have been accelerated for northern businesses, and new companies seeking to commercialize intellectual property produced by Canadian universities and other research bodies will be able to take advantage of a 10-year tax exemption. There were several commodity tax changes, mostly aimed at extending existing relief scheduled to expire earlier, but, first, the province had some business to take care of, in reversing the effect of the Proctor & Gamble decision. This case decided that an exemption applied to the rental of CHEP pallets on the grounds that the pallets were acquired to be attached to the goods for sale. The decision went against long-standing Ontario policy, and it was heavily anticipated that the decision would be reversed. In this budget, the province announced that, with effect from May 7, 1997, amendments will be made to the Retail Sales Tax Act to confirm Ontario’s requirement for persons to pay tax on purchases of containers and other packaging, storage and shipping items that are intended to be returned for re-use in the packaging, storage or shipping of goods. The amendments will also confirm the requirement for persons to pay RST on containers and other items that are provided as a promotional distribution. There was, however, no mention of any green money for the reforestation program necessary to replace all the good Canadian trees that died when taxpayers filed claims, and resulting objections, based on the Proctor & Gamble decision. To provide continued support for marketing fund initiatives within Ontario’s tourism and hotel industries, the province announced it will extend the exemption for destination marketing fees for two additional years. Destination marketing fees billed on or before June 30, 2010 will qualify for exemption from the 5% retail sales tax on accommodations that would ordinarily apply. Live theatre productions contribute to Ontario’s draw as a tourist destination, and there is currently a temporary sales tax exemption on admissions to live theatres of not more than 3,200 seats that present live performances, such as theatrical plays, the ballet and performances by an orchestra or opera company. The government proposes to make this a permanent exemption, effective April 1, 2008. As announced in December 2007, Ontario is expanding the definition of “newspaper” to enable publications with smaller circulation or less frequent publishing schedules, such as community and ethnic newspapers, to qualify for the RST exemption for newspapers. A draft regulation was posted on the Ministry of Finance website in December 2007 for consultation. The regulation is expected to be finalized in the spring. The expanded definition will be retroactive to January 1, 2000, and will be more responsive by using a listing of physical characteristics typical of newspapers, with points allocated for each characteristic. To encourage Ontarians to purchase products that are more energy efficient, the province created a temporary sales tax exemption for qualifying new ENERGY STAR® household appliances and light bulbs purchased on or after July 20, 2007, and on or before July 19, 2008. The government is proposing to extend this temporary exemption to include qualifying appliances purchased, rented or leased on or before August 31, 2009, and delivered on or before September 30, 2009, and to include qualifying light bulbs purchased on or before August 31, 2009. To encourage Ontarians to stay healthy and be active in their daily lives, the province created a temporary RST exemption for bicycles and related safety equipment purchased on or before November 30, 2008. The province is proposing to extend this temporary exemption to include purchases made on or before December 31, 2010. In July 2007, the province created a sales tax exemption for qualifying non-prescription nicotine replacement therapies purchased on or before August 12, 2008 and that have been assigned a Drug Identification Number by the federal government. The government proposes to make this a permanent exemption for purchases made after March 25, 2008. Qualifying nicotine replacement therapies would be those that have been assigned a Drug Identification Number or a Natural Product Number by the federal government, and are sold for the sole purpose of assisting the purchaser to stop smoking tobacco. Products that purport to be nicotine replacement therapies but are not registered with a Drug Identification Number or a Natural Product Number by the federal government remain taxable. Farming and farm-related businesses make an important contribution to Ontario’s economy. Currently, transfers of farmland between family members and transfers into a family farm corporation are exempt from land transfer tax. To provide relief for all farmers, regulatory amendments will expand the exemption to include transfers of farmland from family farm corporations to individual family members. This will help continue the tradition of passing on ownership of the family farm. The proposed measure would apply to qualifying transfers after March 25, 2008. Ontario continues to work with its federal and provincial counterparts to explore new and innovative measures to address contraband tobacco. Ontario also continues to review opportunities in its own legislation to enhance its enforcement measures to encourage tobacco tax compliance. The following proposals build on measures enacted in 2004, 2006 and 2007 to strengthen enforcement against the illegal manufacture and distribution of tobacco products: requiring purchasers or importers of cigarette-making machinery to be registered as manufacturers under the Tobacco Tax Act; adding more legislative provisions that would allow the seizure of tobacco products from persons found to be in violation of the Act; and adding minimum penalties to existing tax-based penalties issued to persons found to be in violation of the Act. The province will continue to consult with key stakeholders on additional mechanisms to improve compliance and administration. Finally, the 2007 Budget announced changes to the property assessment system that included introducing a four-year reassessment cycle and a mandatory phase-in of assessment increases for residential properties. Based on consultations with municipal and business representatives, the province will expand the mandatory phase-in of assessment increases to all property classes, including commercial, industrial and multi-residential. Full details of the budget can be found at: http://ontariobudget.ca/english/

03/20/2008 | The Saskatchewan Budget

The Honourable Rod Gantefoer, Saskatchewan’s Minister of Finance, presented the province’s 2008-2009 Budget on March 19, 2008. With an economy thriving on the current natural resources boom, the Minister felt able to commit $1 billion to infrastructure programs for highways, hospitals, education, municipalities and other projects. In addition, the Minister announced increases in caregiver and disability credits, as well as a new tuition rebate program for post-secondary graduates from Saskatchewan institutions, which will replace the graduate tax exemption with effect from 2008. Property tax rebates were also increased, but many tax reductions or eliminations, such as the abolition, effective July 1, 2008, of the general corporation capital tax and the reduction in corporate income tax rates, discussed in the budget documents, had already been announced. No sales tax changes were announced, although the budget documents re-hashed the previously-announced exemption from PST for used light vehicles, effective November 8, 2007. The budget documents describing the announcements in more detail can be found at: http://www.finance.gov.sk.ca/budget/2008-09/

03/18/2008 | The New Brunswick Budget

Finance Minister Victor Boudreau delivered the 2008-2009 New Brunswick budget on March 18, 2008. There were no tax increases and the province delivered a balanced budget. Spending has been increased on health and education, while tuition has been frozen at publicly-funded NB universities. In addition, the government announced that it will table a green paper in April concerning tax reforms aimed at better facilitating wealth generation, while attracting investment and high-paid jobs to the province. The reforms will cover the entire tax system, including property, fuel and consumption taxes, although the Minister’s speech indicated that New Brunswick, as one of the provinces currently harmonized with the GST, continues to support the value-added tax system in general. Stakeholders will be consulted by a select committee of the legislature over the summer, with recommendations reported to the government in the fall. The budget documents can be found at: http://www.gnb.ca/0024/index-e.asp

03/13/2008 | The Quebec Budget

Monique Jérôme-Forget, Minister of Finance, delivered the 2008-2009 Quebec Budget on March 13, 2008, a budget targeted at improving the standard of living of Quebecers, while attempting to cushion against the effects of economic slowdown. To stimulate investment, the budget abolishes taxes on capital of all Quebec manufacturing companies and also introduces new tax credits for manufacturing equipment investment. The government invested in training and education by committing more funding for universities and establishing an employment pact aimed at integrating more Quebecers into the workforce. More funding is being made available for daycare spaces and to support informal caregivers, and the tax credits for child care expenses, for families and for seniors, are being enhanced. Increased dividends are to be paid from Hydro Quebec to reduce Quebec’s need to resort to government borrowing, and a green policy was announced, although beyond some acceleration in capital cost allowances for clean energy production, budgetary expenditures in this area are minimal. There were no QST changes, other than to harmonize with the GST changes announced in the 2008 federal budget, although there were measures to combat smuggling and tighten up compliance in the tobacco tax system. Offences have been established for supplying tobacco manufacturing services to a non-permit holder and for purchasing or taking delivery of raw tobacco from a non-permit holder, and the definition of raw tobacco is to be extended to include new forms of raw tobacco not already covered. Importers will be required to keep the same records regarding tobacco imports, inventories and movement, as do storers and carriers at present. The Ministère du Revenu currently has the power to suspend, revoke or deny a registration certificate of or to a person in certain cases. These will be broadened to include situations where a director or senior officer of the person has been convicted of an offence against a fiscal law in the last five years, or the person or a director or officer was assessed a penalty for fraudulent behavior, or the person or a director or officer failed to remit, withhold, collect or contribute an amount as required by a fiscal law. In addition, the same action may be taken where the person fails to commence the activity for which registration was sought. The MRQ audit and investigations staff will be given the power to use the computer hardware, including printer and burners, of taxpayers in the course of their audits or investigations, and the powers of seizure will be extended to anything used to commit an offence under a fiscal law. All these changes will be effective on royal assent to the enacting legislation. Quebec also announced plans to combat aggressive tax planning schemes, including setting up a special team to detect and deal with such schemes. A green paper is promised in the fall to present a public analysis of the perceived problem. Finally, the Minister announced that the QST legislation will be amended to accord with the health, residential care and solar and wind power changes announced earlier in the 2008 federal budget. For additional information, the Budget documents can be found on the Finances Quebec web site: http://www.budget.finances.gouv.qc.ca/budget/2008-2009/en/documents/index.asp#documents

02/26/2008 | The Federal Budget

Minister of Finance Jim Flaherty presented the 2008-2009 Federal Budget on February 26, 2008, a budget that came with the advance billing of being ‘prudent’. The Minister did introduce a new tax-free savings account, changed some miscellaneous credits and deductions and gave the M&P CCA rates a wash-and-brush up. “Green” innovations were, however, limited. They included the establishment of an automotive innovation fund, and accelerated CCA for clean energy generation equipment. The government has committed financial support to assist in establishing a carbon trading scheme, and in establishing carbon capture systems. Support has also been provided for transit projects aimed at reducing automobile use. Aside from that, changes were largely limited to tightening up the system. GST AND OTHER COMMODITY TAX CHANGES The budget proposes few changes to the GST this year. Such changes as there are, are discussed below, and have effect with regard to supplies made after February 26, 2008 unless otherwise stated. Training for Individuals with Autism or Other Disabilities. Budget 2008 proposes to expand the exemption for basic health and education services to include training that is specially designed to assist individuals to cope with the effects of a disorder or disability if: • the training is supplied by a government, • the cost of the training is reimbursed in whole or in part under a government program, or • a professional provider of GST-exempt health services identifies the training as an appropriate means of enabling an individual to cope with the disability or disorder in the course of a professional-client relationship with the individual. Nursing Services Nursing services rendered in institutional or residential care settings by registered or licensed nurses are currently exempt. Budget 2008 will exempt services rendered to an individual by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or registered psychiatric nurse if the service is provided with a nurse-patient relationship no matter where the service is performed. In addition, the exemption for diagnostic services in section 10 of Part II of Schedule V of the Excise Tax Act will be extended to include those services ordered by all registered nurses, and not only those ordered by medical practitioners. Prescription Drugs Budget 2008 proposes to zero-rate supplies of drugs to final consumers that are prescribed by all health professionals, including nurse practitioners and midwives, who are authorized under provincial legislation to prescribe them. The zero-rating will also apply to supplies of such drugs made before February 27, 2008 if no GST was charged on the supply, in error. The budget also proposes to clarify the wording of some zero-rating provisions to ensure that the zero-rating in respect of particular drugs continues despite possible interpretations to the contrary. Medical and Assistive Devices The budget proposes to zero-rate the following medical and assistive devices: • devices for use by an individual with severe mobility impairment or paralysis, that are specially designed for neuromuscular stimulation or standing therapy, when prescribed by a medical practitioner, • chairs specially designed for an individual with a disability, when prescribed by a medical practitioner, • chest wall oscillation systems for use in airway clearance therapy, and • service animals specially trained to assist an individual with a disability or impairment if supplied to, or by, an organization that is operated for the purpose of supplying such animals. The budget also proposes to clarify that only those medical and assistive devices that are intended for human use are zero-rated. Exempt Health Services Provided through a Corporation The budget proposes to exempt services rendered by health care professionals whether rendered directly to an individual or through the medium of a health services corporation. Long-Term Residential Care Facilities The recent Federal Court of Appeal decision in the North Shore Health Region case held that no “possession” of rooms had been granted to residents of a long-term residential care facility, and therefore the institution was not required to self-assess the GST on the constructed cost of the facility. To counter this decision, Budget 2008 proposes to amend the self-assessment rules to ensure that they apply whenever possession or use of a residential unit in such a facility is first granted to an individual. As a corollary to this change, the owner of a building purchased or constructed for use as such a facility will now be able to claim a new residential rental property rebate for each residential rental property unit. The rebate will also be available on past transactions where tax was appropriately self-assessed or paid. If it was not, an owner of such a facility may elect to clean up its position by self-assessing the tax due, recovering any GST/HST not recovered during construction or renovation, and then claiming the rebate in respect of the units. In the case of past transactions, the facility must continue to be owned at February 26, 2008 for the rebate to be claimed. Budget 2008 proposes to clarify the GST/HST exempting provisions to ensure that head lease payments made by an operator of a long-term residential care facility to its owner are exempt, provided possession or use of all or substantially all the units has been given to individuals under a lease, license or similar arrangement for purpose of occupancy as a place of residence. The exemption will also immunize owners where past payments were made where no GST was collected. Property Leases for Wind and Solar Power Equipment In Budget 2008, it is proposed that the supply of a right of entry or use to generate, or evaluate the feasibility of generating, electricity from sun or wind be exempt from GST/HST, in the same fashion as the right to explore for or exploit other natural resources. The relief will not apply to supplies made to consumers or other non-registrants acquiring such rights in the course of a business of making supplies to consumers. The relief will extend to supplies made before February 26, 2008 to the extent that any portion of the consideration for such a supply becomes payable or is paid without having become payable on or after February 26, 2008. Tobacco Taxation To counter the possibility of production of contraband tobacco, Budget 2008 proposes to limit the possession and importation of tobacco manufacturing equipment to licensed manufacturers only. The budget also proposes to clarify that the Minister may refuse to issue or may cancel a license where access to a licensee’s or registrant’s premises is impeded. The amendments will be effective on royal assent. Effective July 1, 2008, manufactured tobacco will become subject to excise duty at a rate of $2.8925 per 50 grams (or fraction thereof) of product, as compared to the pro-rata charge of $57.85 per kilogram currently in effect, and the rate of excise duty applicable to tobacco sticks changes to the same rate that applies to cigarettes ($17 per carton of 200), effective February 27, 2008. The budget also proposes to allow foreign producers of tobacco products to pre-pay the $15 per carton duty on tobacco imported for sale in duty-free stores. Full domestic duties at $17 per carton must first be paid, subject to refund of the $2 when product is delivered to a duty-free store. No refund will be paid until after royal assent. Excise Tax on Imitation Spirits Budget 2008 proposes to level the playing field for spirit products vis-à-vis the so-called “imitation” spirits, by restricting the lower rate of excise duty applicable to products produced by a brewing process to products that contain no more than 11.9 per cent alcohol by volume. As a result, producers of imitation spirits by a brewing process will be required to obtain a license to produce spirits and report the appropriate excise duty by no later than 30 days after the amending changes receive royal assent. Aboriginal Tax Policy As a final note, the government reaffirms its commitment to assisting first nations in establishing direct taxation arrangements. For additional information, the Budget documents can be found on the Finance Canada web site: http://www.budget.gc.ca/2008/home-acceuil-eng.htm

02/19/2008 | British Columbia Budget

Finance Minister Carole Taylor presented her fifth consecutive balanced budget to the British Columbia legislature on February 19, 2008, a budget dedicated to reducing the carbon footprint by introducing a carbon tax on greenhouse gas emissions of $10 per tonne effective July 1, 2008. The rate will increase annually by $5 until it reaches $30 per tonne on July 1, 2012. The tax is planned to be revenue-neutral, as the government intends to return the revenues to British Columbians through reductions in personal income taxes at lower thresholds, reductions in corporate income taxes, and by climate tax credits and a one-time climate dividend to BC residents. Changes to the social service tax (“SST”) related to energy conservation issues, as well as other technical and policy changes. The announced changes are listed below, and are all effective February 20, 2008 unless otherwise stated: 1) Point of sale SST relief of up to $2,000 for the purchase or lease of new conventional fuel efficient vehicles that qualify under the federal government’s ecoAuto rebate, expiring March 31, 2011. 2) SST exemption is extended to ENERGY STAR® Qualified residential refrigerators, clothes washers and freezers, expiring March 31, 2010, and exemption is granted to energy-efficient gas-fired residential water heaters, expiring December 31, 2009. 3) Local governments may now purchase or lease exempt of SST production machinery used primarily in the generation or co-generation of electricity or heat for sale or own use. 4) Members of car-sharing organizations and persons who lease courtesy cars from automotive service facilities no longer have to pay the passenger vehicle rental tax (“PVRT”), with refunds available for tax paid in periods prior to February 20, 2008, and effective April 1, 2008, the PVRT will not apply to any passenger vehicle leased for 8 hours or less. 5) Exemption is extended to electric power-assisted two- and three-wheeled cycles, including adult-sized, non-motorized, three-wheeled tricycles. Electric motorcycles and other two-wheeled electric vehicles are eligible for a 50% tax reduction to a maximum of $1,000. These exemptions expire on March 31, 2011. 6) Exemption is provided for insulation designed to prevent heat loss from hot water tanks, water pipes, and ductwork (but not tapes or sealants). 7) Hydrogen fuel cell passenger buses are now eligible for 50% exemption to a maximum of $10,000, expiring on March 31, 2011. 8) Exemption is provided for bio-diesel fuel, including the portion used in oil blends, when used for heating or other non-motive purposes. 9) Exemption is extended to devices, including installation labour, such as farings and skirting purchased to increase the aerodynamics of commercial tractor trailer units. 10) The exemption for coal and coke is repealed except when purchased for residential use. Fixed-price contracts receive one-year transitional relief from the repeal by way of refund where the contract price cannot be adjusted. Other non-energy-related changes were announced as follows: 11) Registered charities that provide nominal tokens or gifts such as bookmarks, pins, ribbons, etc, in exchange for donations are no longer required to collect SST on their value, but must purchase such tokens tax-paid. 12) The SST exemption for catalysts and direct agents is extended to include chemical substances that produce or modify a reaction that is essential for the processing or manufacture of a product for sale or lease. The exemption no longer requires direct contact with the material being processed or manufactured, and is announced as the implementation of a review of the SST status of such agents after the Domtar decision. 13) Effective February 21, 2007, registered charities and members of the British Columbia Association of Health-Care Auxiliaries qualify for a refund of tax paid on purchases of medical equipment made with bingo affiliation grants. 14) Exemption is provided for emission control devices, including installation charges, for diesel vehicles that are shown to reduce emissions by at least 20% if purchased before January 1, 2009. Exemption for such devices that reduce emissions by 50% is extended to March 31, 2011. 15) Prescription dental and optical appliances provided for promotional or sample purposes to dentists, optometrists, opticians or physicians are exempt. 16) The trade-in allowance will apply where vehicles were purchased in other Canadian jurisdictions for use in BC, but the trade-in vehicle must have been licensed in BC. 17) The application of SST to dedicated telecommunications services in BC is clarified by excluding distances to and from satellites in the calculation. The provincial sales tax review undertaken by the Ministry of Small Business and Revenue has resulted in the following changes: 1) Bona fide farmers and aquaculturists are now exempt from SST on purchases of qualifying ATVs used solely for farm or aquaculture purposes. 2) All licensed farm vehicles may now use coloured fuel when travelling on a highway for farm purposes. 3) The work-related safety equipment exemption will now apply if the equipment is purchased to meet the requirements of provincial workplace safety legislation by the employer for use by employees, or is purchased by the self-employed or is purchased by a school board or similar authority for use in instructing students. The exemption for gloves is expanded to include any gloves with built-in safety features that protect from physical injury. 4) Effective for contracts entered into on or after October 1, 2008, real property contractors are exclusively responsible for the payment of SST on any tangible personal property used in the completion of a contract to improve real property, unless the contract explicitly states that the customer is liable for the tax. If the customer is entitled to an exemption on the materials, the exemption may be applied to purchases made by the contractor. 5) Effective April 1, 2008, eligible businesses may apply for a special registration number which replaces the need to use a purchase exemption certificate for the exempt purchase of production machinery and equipment, or for inventories of materials purchased for subsequent shipment out of province. 6) The term “well head” has been replaced for SST purposes with the more widely recognized term “well site” (the area identified in requests for drilling approval submitted to the Oil and Gas Commission). 7) Public information has been developed to clarify the application of the SST to trusts, amalgamations and partnerships. Lastly, the Motor Fuel Tax Act (“MFTA”) will be amended to classify bio-diesel and ethanol as alternative motor fuels for all purposes of the legislation, extending exemption where used as aviation fuel, jet fuel, locomotive fuel, marine diesel or coloured fuel. Motor vehicles running on railway tracks may now use locomotive fuel while on rails, and the fuel tax refund for persons with disabilities is extended to those with mental disabilities. The MFTA will now recognize the administrative practice of allowing logging and mining crew crummies to use coloured fuel when transporting contractors or agents as well as employees. A full description of these measures can be found in the Ministry of Finance website at: http://www.bcbudget.gov.bc.ca/2008/bfp/2008_Budget_Fiscal_Plan.pdf

10/30/2007 | The Fall 2007 Economic Statement

With better than anticipated economic performance in 2007, Prime Minister Harper’s minority government used yesterday’s fall Economic Statement as an opportunity to force opposition parties to buy into the Conservative’s tax program or face the prospect of a visit to the polls. The result was some significant hacking and slashing to major tax arteries, as Minister of Finance Jim Flaherty plans to spend $60 billion on cutting corporate and personal income tax rates, and implementing the second of the promised 1% GST rate cuts. A summary of the proposed tax changes is provided below. The Economic Statement and associated Notice of Ways and Means Motion and Supplementary Information can be found at: http://www.fin.gc.ca/budtoce/2007/ec07_e.html INCOME TAX CHANGES The Statement includes the following proposed personal tax changes: - Reducing the lowest federal tax rate to 15% from January 1, 2007. - Increasing basic personal and spousal equivalent amounts for 2007 and subsequent years. The following corporate tax changes were also announced: - Reducing the general corporate tax rate to 19.5% January 1, 2008, with further cuts to 15% by January 1, 2012. - Reducing the small business rate to 11% in 2008. GST AND OTHER COMMODITY TAX CHANGES – THE OTHER SHOE DROPS The Statement proposes to reduce the GST rate by a further one percentage point, from 6% to 5%, effective January 1, 2008. As with the last rate cut, the Statement proposes to maintain the GST credit at current levels for low- and modest-income Canadians and to retain the existing GST rebate rates for new housing. The existing rebate percentages used to calculate rebates of the otherwise unrecoverable GST claimed by charities, qualifying non-profit organizations and selected public service bodies (including municipalities, universities, public colleges, schools and hospitals) will not change. In line with the Government’s promotion of health and wellness, the Statement will again increase tobacco (but, this time, not alcohol) excise duties to offset the impact of the GST rate reduction, beginning January 1, 2008. The increases will also capture inventories on hand at January 1, 2008, excluding only retail inventories of 30,000 units or less. Air Transportation Security Charge rates are structured to include, where applicable, the GST/HST. As a result of the GST/HST rate reduction, technical adjustments to ATSC rates are required in order to ensure that consumers receive the full benefit of the rate reduction. The new rates are $4.90 for a domestic one-way trip, $9.80 for a round-trip and $8.34 for a cross-border flight. The rate for other international, zero-rated flights remains the same, at $17.00. The new rates will apply to tickets purchased on or after January 1, 2008. To facilitate the transition to the lower rate, the Statement proposes transitional rules for determining the GST rate applicable to transactions that straddle the January 1, 2008 implementation date. They operate in the same way as those in effect for the July 1, 2006 rate cut. No legislative changes are required to change the computation of the tax content of allowances under section 174 of the Excise Tax Act, which, if the same implementation rules apply as for the 2006 rate change, would become 5/105 or 13/113 where the allowance is paid on or after January 1, 2008, and the simplified factor for use on expense reports would be expected to become 4/104 or 12/112 where the expense is reimbursed (i.e., expense report is paid) on or after January 1, 2008. Transitional Rules The general transitional rule is as follows: - If GST becomes payable, or is paid without having become payable, before January 1, 2008, the rate of 6% will apply. - If GST becomes payable on or after January 1, 2008, without having been paid before that day, the rate of 5% will apply. - If GST is paid on or after January 1, 2008, without having become payable before that day, the rate of 5% will apply. In addition to the application of the general transitional rule described above, certain types of transactions will have specific transitional rules described below. (a) Sales of Real Property Ownership or Possession Transferred before January 1, 2008: The 6% rate will apply to all of the consideration for a sale of real property if ownership, or possession, of the property under the agreement of purchase and sale, is transferred to the buyer before January 1, 2008. Ownership and Possession Transferred on or after January 1, 2008: The 5% rate will apply to all of the consideration for a sale of real property if, under an agreement of purchase and sale entered into after October 30, 2007, both ownership and possession of the property under the agreement, are transferred to the buyer on or after January 1, 2008. Written Agreement Entered Into on or before October 30, 2007 Where Both Ownership and Possession are Transferred on or after January 1, 2008: For sales of houses, apartment buildings and other residential complexes, made pursuant to a written agreement entered into on or before October 30, 2007 but after May 2, 2006, GST will apply at the rate of 6%. For sales of houses, apartment buildings and other residential complexes made pursuant to a written agreement entered into on or before May 2, 2006, the rate of 7% will apply. In these circumstances, where transfer of ownership and possession both take place on or after January 1, 2008, the purchaser will be entitled to file a claim with the Canada Revenue Agency to be paid a Transitional Rebate that reflects the GST rate reduction to 5% net of any corresponding rebate adjustment. (b) Deemed Supplies The Excise Tax Act provides for deemed supplies in a number of circumstances. Under the proposed rules, the rate of 5% will generally be used to determine GST that is deemed under the Excise Tax Act to be paid, or collected, on or after January 1, 2008. (c) Imported Goods and Imported Taxable Services and Intangibles Imported Goods: GST at the rate of 5% will apply to goods that are either imported on or after January 1, 2008, or released from Customs’ control on or after January 1, 2008. Imported Taxable Services and Intangibles: GST on imported taxable services and intangibles is usually payable on the earlier of the day the consideration is paid and the day that consideration becomes due. The general transitional rule outlined above will determine the rate of tax to be applied in these circumstances. Financial Institutions: Under draft legislation released January 26, 2007, financial institutions will be required to self-assess GST on certain cross-border transactions using a special set of rules. GST on these transactions will be determined on an annual basis and, in general, will become payable six months after the end of the financial institution’s taxation year. If a financial institution’s taxation year begins before January 1, 2008, and ends on or after that day, the financial institution will be required to apportion the total amount of qualifying consideration for the taxation year on which it is required to self-assess GST under the proposed measure. The apportionment will be based upon the ratio of the number of days in the taxation year that occur before January 1, 2008, to the total days in the taxation year. GST on the amount allocated to the period before January 1, 2008, will be calculated at the rate of 6% and GST on the remaining amount of qualifying consideration will apply at the rate of 5%. (d) Taxable Benefits The determination of the GST on certain taxable benefits for employees and shareholders is calculated based on amounts determined for income tax purposes. In these cases, the GST is calculated by multiplying the amount determined for income tax purposes by a factor specified in the Excise Tax Act or a rate prescribed in the related regulations. These factors and rates will be adjusted to reflect the January 1, 2008 GST rate reduction. In particular, the prescribed rate for calculating the GST on the automobile operating expense benefit, which is currently 4%, will be 3% for the 2008 and subsequent taxation years, and for calculating the HST, the prescribed rate, which is currently 10%, will be 9% for the 2008 and subsequent years. The GST factor applicable to benefits other than automobile operating expenses will be 4% for 2008 and subsequent years, while the HST factor will be 12% for these years. (e) Anti-Avoidance Provision The Statement also proposes that rules be implemented to maintain the integrity of the GST system through the transition period. These rules are intended to prevent inappropriate tax savings in cases where transactions are undertaken between non-arm’s length parties to obtain the benefit of the rate reduction, rather than primarily for commercial purposes. Housing Rebates Individuals who purchase or construct a new home, or substantially renovate an existing home, for use as their primary place of residence are generally entitled to a rebate of part of the GST that they pay in the course of the purchase, construction or substantial renovation. The maximum amount of the rebate is equal to the lesser of 36 per cent of the GST paid and $7,560. For homes that cost more than $350,000, the rebate is phased out so that no rebate is available for homes valued at more than $450,000. The maximum dollar value of the rebate, which is currently set at $7,560, will be adjusted to $6,300 (i.e., 36 per cent of the GST paid at the 5 per cent rate on a $350,000 home). The maximum dollar amount will be also adjusted for other similarly structured housing rebate provisions in the Excise Tax Act. The GST-included upper and lower phase-out values of the "Rebate for Purchasers of Shares in a Cooperative Housing Corporation" and the "New Housing Rebate for Building Only" will also be adjusted to reflect the lower rate of GST. Streamlined Accounting Methods Small businesses, as well as eligible public service bodies, can use a Quick or Special Quick Method of Accounting to simplify compliance. Under these methods, taxpayers multiply eligible GST/HST-included sales by a reduced percentage and remit that amount to the government in lieu of tracking and claiming input tax credits for most of the tax they pay. The percentages used are specified in the Streamlined Accounting (GST/HST) Regulations. As a result of the proposed rate reduction, the specified percentages will change. A series of charts is provided in the Supplementary Information that provides those new rates. The new percentages will apply to reporting periods that begin on or after January 1, 2008. For reporting periods that straddle January 1, 2008, the existing percentages will apply to consideration that becomes due, or is paid without having become being due, before January 1, 2008, and the new percentages will apply to the remaining consideration. GST/HST RATE CHANGE - BRENDAN MOORE SEMINARS TO ASSIST IMPLEMENTATION Clients will be hard pressed to implement the many systems changes needed to accommodate the reduction in rate by the effective date of January 1, 2008. With this release, we are announcing that Brendan Moore will be holding a series of seminars for our clients at our Oakville location, to assist with the implementation of the rate change. The first of these seminars is planned for Thursday, December 6th, 2007. For clients and guests who have registered, or are planning to register, for our taxable benefits seminar scheduled for the morning of Thursday, December 13th, the GST rate change seminar will be offered to attendees in the afternoon. We invite clients to call now to reserve space for either one of these sessions. Depending on demand, further dates and venues may be announced. We are recommending that attendees from your organization include both a tax person and an information systems specialist. Not only will clients learn about the impact of the rate changes, but it will be possible to exchange experiences with differing or like systems with other users facing the same problems. Please call Kristine Mathieson at Brendan Moore at 905 829 8877 or 1 877 568 0488, with the number of anticipated attendees, to reserve your space now.

08/13/2007 | Brendan Moore acquires Danaher and Associates Inc.

Oakville, Ontario - Brendan Moore & Associates Ltd. (Brendan Moore), Canada’s leading sales tax recovery and process improvement firm today announced that it has acquired Danaher and Associates Inc. (Danaher), a well respected Ontario-based sales tax consulting firm. The Boards of Directors of both companies unanimously approved the transaction on July 30, 2007. Subsequent to that date, Danaher becomes a 100% owned subsidiary of Brendan Moore. Brendan Moore, President & CEO of Brendan Moore will serve as CEO of both companies. This acquisition is designed to enhance the cost saving benefits and process improvement strategies that Danaher is able to offer its clients by introducing them to Brendan Moore’s methodology and service program. Danaher clients can expect to see new innovations in review processes and service delivery, as the firms integrate best practices in audit methodologies, software and data analysis, and client reporting needs and requirements. Danaher principals, Timothy and Thomas Danaher, will join Brendan Moore as members of its senior management team. Tim will continue to maintain relationships with existing Danaher clients as Senior Director, Business Development while Tom will be actively involved in Danaher client management activities as Director, Consulting Services. “The Danaher acquisition further strengthens Brendan Moore’s presence in the Ontario marketplace while adding experience to our senior management team”, said Brendan Moore. “It will also enable Danaher clients to experience the Brendan Moore service offering without compromising their loyalty to the Danaher team.” “The market-driven nature of this transaction was obvious to us from the beginning,” said Tom Danaher, Vice-President with Danaher and Associates Inc. “We have strong shared values, including our focus on client service and our commitment to process improvement. We are delighted to be part of Brendan Moore’s team, and we look forward to continuing the success of both firms throughout North America.” About Brendan Moore & Associates Ltd. Brendan Moore & Associates Ltd. is a firm of accounting professionals dedicated exclusively to providing Canadian sales tax solutions to North America's premier organizations. Brendan Moore has created a new category of professional services firm by combining the best aspects of audit and consulting firms with the cost-effectiveness of tax recovery firms. We focus exclusively on meeting the management support and profit recovery needs of both complex enterprises with headquarters or operating subsidiaries based in Canada and U.S. companies that do significant business in Canada but do not have a footprint here. Our broad acceptance among North America's premier organizations can be attributed to an exceptional consulting staff whose experience, client focus and technical and IT skills translate to high levels of service and highly-effective solutions. For more information, visit www.brendanmoore.com. About Danaher and Associates Inc. Danaher and Associates Inc. was founded in 1977 to offer professional commodity tax advisory services to organizations across North America. Danaher has achieved recognition as a leader in the industry by maintaining the highest possible standards in providing services and support for its clientele. Danaher has a wide and varied client base. It encompasses everything from large multinational corporations to small entrepreneurial businesses. Danaher’s clients include organizations of all types, from both the public and private sectors. For more information, visit www.danaher.ca. PRESS INFORMATION CONTACT: Brendan Moore President & CEO Brendan Moore & Associates Ltd. Phone: 905-829-8877 bmoore@brendanmoore.com Tim Danaher Vice President Danaher and Associates Inc. Phone: 613-256-0111 tim@danaher.ca

07/12/2007 | Brendan Moore Forms Strategic Alliance

Oakville, Ontario - Brendan Moore & Associates Ltd. (BMA), Canada’s leading sales tax recovery and process improvement firm, and PRG-Schultz Canada Corp. (PRGC), Canada’s largest accounts payable recovery audit firm, today announced that they have formed a strategic alliance. This strategic alliance is designed to enhance the cost saving benefits and process improvement strategies that each company offers its clients. Through this alliance, BMA will combine the strength of its leading Canadian sales tax recovery and process improvement services with PRGC’s specialized recovery audit services, enabling each of their clients to benefit from the “best in the business” in both sales tax and specialized recovery audit services. The result is a full-service sales tax and accounts payable recovery solution offered by the two leaders in their respective fields. "With their expertise in Canadian sales tax recovery and process improvement services, Brendan Moore is an ideal alliance partner for PRG-Schultz Canada," said Larry Robinson, President, PRG-Schultz Canada Corp. "Combined with our accounts payable profit improvement capabilities, our tax practice has provided very good service to our clients in the past, and Brendan Moore’s Canadian sales tax expertise will significantly broaden the product and service offering in the future.” "We are very pleased to have been able to form this alliance with PRG-Schultz Canada, the definitive leader in accounts payable recovery audit services” said Brendan Moore, President and CEO of Brendan Moore & Associates Ltd. "PRG-Schultz Canada shares the commitment and dedication to client service that is the foundation of Brendan Moore. We look forward to offering PRG-Schultz Canada’s profit improvement and recovery services to our current and future clients. We believe that our clients will see great value in the PRG offering. We also look forward to forging new relationships with PRG-Schultz Canada’s clients who have yet to experience the benefits of our sales tax recovery and support offering.” About Brendan Moore & Associates Ltd. Brendan Moore & Associates Ltd. is a firm of accounting professionals dedicated exclusively to providing Canadian sales tax solutions to North America's premier organizations. Brendan Moore has created a new category of professional services firm by combining the best aspects of audit and consulting firms with the cost-effectiveness of tax recovery firms. We focus exclusively on meeting the management support and profit recovery needs of both complex enterprises with headquarters or operating subsidiaries based in Canada and U.S. companies that do significant business in Canada but do not have a footprint here. Our broad acceptance among North America's premier organizations can be attributed to an exceptional consulting staff whose experience, client focus and technical and IT skills translate to high levels of service and highly-effective solutions. For more information, visit www.brendanmoore.com. About PRG-Schultz Canada Corp. PRG-Schultz Canada Corp. is Canada's leading accounts payable recovery audit firm, providing clients throughout the country with insightful value to optimize and expertly manage their business transactions. Using proprietary software and expert audit methodologies, our industry specialists review client purchases and payment information to identify and recover overpayments. Our client portfolio includes most of Canada's largest retailers and grocers, as well as many leading corporations in other sectors. With strategically located audit centres across Canada, we apply global methods to local practices to ensure the most comprehensive audit and the highest quality of services available. For more information, visit www.prgx.com. PRESS INFORMATION CONTACT: Brendan Moore President & CEO Brendan Moore & Associates Ltd. Phone: 905-829-8877 bmoore@brendanmoore.com Larry Robinson President PRG-Schultz Canada Corp. Phone: 519-740-9117 larry.robinson@prgx.com

05/04/2006 | GST Rate Reduction Implementation Seminars

Yesterday's Federal Budget reduced the GST rate by one percentage point, from 7% to 6%, effective July 1, 2006. The budget material also included transitional rules for determining the GST rate applicable to transactions that straddle the July 1, 2006 implementation date. GST registrants will be hard pressed to implement the many systems changes needed to accommodate the reduction in rate by the effective date of July 1, 2006. In addition, there remain many unanswered questions relating to administrative and other issues that we are presently attempting to address with the CRA. As announced in our 2006 Budget release, Brendan Moore will be holding seminars for our clients at our Oakville location to assist with the implementation of the rate changes. The initial seminars are scheduled to be held on the following dates and times: Wednesday, May 24, 2006 – 9:30 a.m. to 12:00 p.m. Thursday, May 25, 2006 – 9:30 a.m. to 12:00 p.m. Tuesday, May 30, 2006 – 9:30 a.m. to 12:00 p.m. Wednesday, May 31, 2006 – 9:30 a.m. to 12:00 p.m. It is hoped that these sessions will provide an opportunity for our clients to not only increase their awareness of the implications of this rate reduction, but also to discuss the practical aspects of implementing this change with other attendees who are faced with similar issues. If you are interested in attending one of these seminars, please contact Kristine Mathieson at Brendan Moore at 905 829 8877 ext 115 or 1 877 568 0488 ext 115 or email kmathieson@brendanmoore.com (Subject: Rate Change Seminar), with the number of anticipated attendees, to reserve your space and receive directions to our offices which are located at 2060 Winston Park Drive, Suite 400, Oakville Ontario. We are recommending that attendees from your organization include both a tax person and an information systems specialist.

03/20/2006 | GST Rate Change Considerations

As the result of many questions from clients, we have prepared a summary of the anticipated impact a GST/HST rate change will have on an organization's internal systems. When the proposed legislation to enact the announced reduction in the GST rate is tabled, it will incorporate transitional rules that will answer many of the questions asked by organizations concerned with the implementation of a new GST and HST rate. However, we have summarized below some of the items to consider when examining the anticipated effects of the rate reduction on revenue and expense cycle accounting systems. A. Collection of GST/HST and Adjustments 1. Accounts receivable software used to generate invoices, debit and credit notes: a. Ensure that software can accommodate a rate change from the current GST at 7% and HST at 15% to the new rates. All tax tables will have to be updated that use a GST or HST rate. b. Consider any automated entries that may be system produced, for example, monthly inter-company charges (rent, management fees, computer usage fees, etc.) where GST/HST is charged. c. Create a credit and debit note or return policy for deferred price adjustments. For example, where the original sale is at 7% but credit note is issued after new tax rate is in effect, therefore, it must be determined what rate of tax is to appear on the credit note. Transitional rules will dictate when and how the new rates will apply. d. Review any policy governing promotional allowances; again, transitional rules will explain what rate to use. e. Consider also the effect of a rate change on goods in transit at the effective date. 2. Ensure that the tax recovery associated with bad debt write offs is made at the appropriate rate. 3. Point of sale terminals or cash register software must be updated for the new rates (GST, HST, QST and Prince Edward Island revenue tax; note that both the QST and the PEI revenue tax are calculated on a GST-included base). 4. Service contracts, where the service is not completed by the effective date of the new rate, must be examined to determine, in accordance with any transitional rules, when the new rate will be applicable. 5. Ongoing or long-term contracts (leases, licenses, memberships, subscriptions, etc.), that straddle the effective date of the new rate, should be reviewed for the impact of any transitional provisions. Consider rent payments, computer hardware and/or software leases, licenses and maintenance agreements, etc. 6. Consider the effect of a rate change on prepayments made before the effective date for the future delivery or performance of goods, services, or leases of property. Transitional rules will determine the tax rate to apply in these situations. 7. Consider also sales of real property where possession is taken after the effective date. B. Extracting GST/HST for input tax credit claims 1. Software, for example, an accounts payable program that is used to recover the GST/HST automatically based on tax codes, will require changes to input new tax codes. During the transition period, caution will have to be taken to use the correct tax code based on the rate of GST/HST charged. Organizations are only able to recover the amount of GST/HST charged. Some software programs produce an exceptions or query report to flag possible input tax credit errors or inconsistencies. Tables used to produce this report will have to be updated for the new rates. 2. During the transition period, your organization may discover that old rates may still be required. Therefore, if possible, do not delete the old rate codes immediately. If your software cannot accommodate additional tax codes, it may be necessary to implement a manual system for transitional periods. 3. With respect to employee expense reimbursements and allowances: a. Programs or pre-printed forms that were developed to recover the GST/HST will require new recovery codes/rates, and separate reports may need to be filed for periods that straddle the effective date. Remember, only the amount of GST/HST charged can be recovered. The rate change will affect not only systems that recover tax based on actual tax paid, but also those that recover tax using the prescribed simplified factors currently set at 6/106 or 14/114, or 7/107 and 15/115 in the case of allowances. 4. Automatic journal entries or payments that contain GST/HST will have to be updated (for example, equal billings, service agreements, etc.) 5. Coupons, rebates and warranty reimbursements: a. Programs or standing instructions to those processing these payments that recover the tax based on formulae should be reviewed to ensure that recoveries reflect new rates and the effect of any transitional rules. C. Taxable benefit remittance rates 1. Remittance rates for GST/HST will have to be reviewed to incorporate the new rates. Also, there may be transitional rules that will have to be considered concerning benefits provided before and after the effective date. D. Change in Use 1. The definition of basic tax content has relevance for the change in use provisions that require incremental tax to be paid, or that grant further input tax credits, on a change in use of capital property that increases or reduces the commercial activity percentage. A separate calculation of the embedded tax content will now need to be made in respect of improvements made after the effective date to property acquired before the effective date, where there is a subsequent change in use. E. Other 1. Other changes as a result of the rate reduction will have to be made to formulae included in the special attribution method for use by selected listed financial institutions, and the remittance percentages used by small businesses and public service bodies under the simplified remittance methods, popularly termed the "Quick Method", and the "Special Quick Method". F. After system changes have been completed 1. Once new tax codes and tax tables have been updated, organizations are advised to process sample data test for all collection and recovery systems to minimize exposures during the transition period.

03/02/2006 | Brendan Moore Accepts Role of Campaign Chair

After serving for three years as both Professional and Leadership Chair on the United Way of Oakville Campaign Cabinet, Brendan Moore has accepted the lead role of Campaign Chair for the 2006 Campaign. Brendan will be replacing Bill Cooper of Cooper Construction who served as Chair for both the 2004 and 2005 Campaigns. Assisting Brendan in achieving the United Way of Oakville's financial goal for 2006 will be John Drysdale who will retain his role as Professional Chair.

10/04/2005 | Brendan Moore Develops New Reporting Package

Brendan Moore announces the successful completion of a pilot project aimed at maximizing the efficiency of client reporting, while minimizing its effect on both storage space and the environment. Brendan Moore is the largest professional services firm dedicated exclusively to providing Canadian sales tax process improvement solutions to North America's premier organizations. In late 2004, Brendan Moore embarked on a pilot project with a number of our clients to develop a reporting and documentation methodology which would satisfy both their legislative obligations and record retention policies, while also recognizing their limited document storage facilities and heightened awareness of environmental abuses. The result of this pilot project is an optional new reporting package. Effective November 1, 2005, we will be providing our clients with a CD-Rom of our reports, along with imaged, catalogued supporting source documents for ease of storage and reference. This CD-Rom will be given either in addition to, or instead of, our traditional supply of large quantities of hard copy source documentation necessary to substantiate the results of our sales tax process improvement reviews. CD-Rom storage will substantially enhance our clients' audit trails and recognize their need for reduced storage space and environmentally-friendly policies. This new service will enable our clients to retain and refer to our reports, including all supporting documentation, without the need to also retain large volumes of paper. For further information on our new reporting package, please contact Robert Dew, Vice-President, Consulting Services in our Oakville, Ontario office at 905-829-8877 or at rdew@brendanmoore.com.

03/22/2005 | Brendan Moore forms alliance with Brent Jay

Brendan Moore is pleased to announce that we have formed a strategic alliance with Brent Jay. Brent is a well known and respected commodity tax lawyer with numerous years of experience in the commodity tax and customs/trade law areas. He has significant experience in advising both Canadian and non-resident corporations with respect to GST/HST, customs and all provincial retail sales tax issues associated with selling products and services in Canada including with respect to establishing business operations in Canada. Brent also has significant commodity tax and customs litigation experience having litigated cases before the Tax Court of Canada, the Ontario Superior Court and the Canadian International Trade Tribunal. Brendan Moore and Brent Jay are confident that this strategic alliance will provide Brendan Moore clients with the ability to obtain expert legal counsel in matters where such counsel is necessary to the successful operation of their business. Although it is anticipated that the Brendan Moore client service group will be instrumental in referring certain client matters to Brent Jay for legal counsel, please do not hesitate to contact Brent directly at 416-795-8484 or at bjay@brentjay.com with any commodity tax or customs issues that may require legal advice.

01/31/2005 | Brendan Moore welcomes Paula Brandao

Brendan Moore is pleased to announce that Paula Brandao has joined the firm as Director, Client Relations. Paula brings over 14 years of professional experience in both public and private corporations to Brendan Moore. Prior to joining us, Paula spent over fourteen years as a commodity tax practitioner in the telecommunications, software, leasing and financial sectors. Most recently, she has spent the past six years as Senior Commodity Tax Manager with a large telecommunications company where she dealt with complex Canadian, US and international commodity tax issues on a daily basis. Paula has successfully completed the CICA In-Depth Commodity Tax Course and has been an active participant in several Canadian and US commodity tax groups and associations.

01/27/2005 | 2005 United Way of Oakville Campaign

Brendan Moore and John Drysdale will be retaining their positions on the 2005 United Way of Oakville Campaign cabinet. John will once again hold the position of Manufacturing Chair while Brendan, for the third straight year, will hold the position of Professional Chair.

01/26/2005 | Brendan Moore wins award

Brendan Moore recently won a Care-y award for its participation in the 2004 United Way of Oakville Campaign. Nominated in two categories again this year, it was an unexpected pleasure to win the award for Corporation of the Year. During the 2003 campaign, Brendan Moore won awards for each of Best First Time Employee Campaign and Corporation of the Year.

08/20/2004 | Brendan Moore moves to new corporate headquarters

In order to allow for our continuing growth, Brendan Moore has moved to a new corporate headquarters, located at 2060 Winston Park Drive, Suite 400, Oakville, Ontario, L6H 5R7. Although not much of a move in terms of distance (only one hundred metres from our old headquarters), the new location is comprised of 22,000 square feet of office space (over three times the size of our old location) located on the top floor of a recently constructed commercial building in the Winston Park Business Centre. With this commitment to newer and larger facilities, Brendan Moore is poised for future expansion and ready to meet the challenge of continued dedication to quality client service.

04/01/2004 | FEI Canada selects Brendan Moore as Partner

Brendan Moore has been selected by the Financial Executives International Canada as its Canadian National Strategic Partner. Financial Executives International is the leading association for senior level finance professionals in North America. Founded in 1931 as the Controllers Institute of America, the expansion of responsibilities of financial executives into policy-making areas led them to change their name to Financial Executives Institute in 1962. As the global economy developed, they were the driving force in forming the International Association of Financial Executives Institutes in 1969. On November 6, 2000, they became Financial Executives International and opened membership to financial executives from around the world. They proactively helped design the CFO Act, and have a history of supporting legislation that enhances the business climate. Their largest chapters are in Boston, Silicon Valley, New York and Chicago. In total they have 86 chapters across the U.S. and Canada. They are headquartered in Florham Park, NJ, with offices in Washington, DC. FEI Canada, established in 1973 to serve the needs of their Canadian members, consists of 11 chapters that represent over 1,500 CFO's, Executive Vice Presidents of Finance, Treasurers and Controllers who face common issues and challenges. They provide a private forum for senior financial executives to meet quality people and share the crucial issues that confront them daily. This strategic partnership will enable FEI Canada members to select Brendan Moore as their sales tax management services provider with the knowledge that we have been recognized by FEI Canada as a preferred service partner.