Our Commodity Clips Publications

Commodity Clips, 2009 Issue 5
This issue of PwC’s Commodity Clips discusses the effect of harmonization on the financial sector and tax developments across Canada, in Mexico and the European Union.

Commodity Clips, 2009 Issue 4
This issue covers the following: sales tax harmonization, social service tax, retail sales tax, sales tax, customs, European Union VAT.

Commodity Clips, 2009 Issue 3
This Commodity Clips issue covers: GST/HST on hospital admin; SST on school supplies, car dealers; PST on aircrafts; RST for computer services; Temporary Admission Permit requirements; Memorandum D11-4-3 and InsuranceWide.com.

Commodity Clips, 2009 Issue 2
This issue covers the following: provincial budget highlights, British Columbia budget, Manitoba budget, Ontario budget, Quebec budget.

Commodity Clips, 2009 Issue 1
This issue covers the following: GST, HST , first nations goods and services tax, provincial sales tax, used vehicles, European Union, VAT, PST.

Commodity Clips, November/December 2008
This issue covers the following: GST, HST, Refunds of Overpayments of Tax, Manufactured Homes for Residential Use, Bona Fide Farmers and Commercial Fishers, Exemption for Indians and Indian Bands, Sales and Leases of Portable Buildings, Manufacturers, Oil and Gas Industry.

Commodity Clips, September/October 2008
This issue covers the following: GST, HST, Corporations, Partnerships and Joint Ventures,Tax for Fuel, Quebec Sales Tax, Jordan Free Trade Agreement Negotiations, Customs Tariff, Trade Compliance and Integrity retail sales tax.

Commodity Clips: US importers Must Declare “First Sale” on Customs Entries
Effective September 20 2008, importers must declare upon entry to US customs whether the value declared for imported goods is the price paid by the buyer in the first sale.

Commodity Clips, July/August 2008
This issue covers the following: GST, HST, social service tax, motor fuel tax, hotel room tax, carbon tax, retail sales tax.

Commodity Clips, May/June 2008
This issue covers the following: GST, HST, care facilities, budget highlights, retail sales tax, customs, standardized accounting.

Commodity Clips, March/April 2008
This issue covers the following: GST, HST, care facilities, budget highlights, retail sales tax, customs, standardized accounting.

Commodity Clips, Special Issue: Customs Proposal to Eliminate First Sale
This issue of PricewaterhouseCoopers’ Commodity Clips discusses the Bureau of Customs and Border Protection’s notice of proposed interpretation of the First Sale for Export concept.

Commodity Clips, January/February 2008
This issue covers the following: effect of the GST rate reduction on the new housing rebates, agriculture and fishing, standardized accounting, oil and gas industry.

Commodity Clips, November/December 2007
This issue covers the following: automobile operating expense benefit, drop shipments, automotive repair industry, hotel room tax, fishing lodges, children’s clothing.

Commodity Clips, September/October 2007
This issue covers the following: bad debts, agriculture, fishing products, real property, children's camps, the due date for tax returns, pharmaceutical companies, medical supplies, lodgings and excise taxes and special levies.

Commodity Clips, July/August 2007
This issue includes Import Rules for Financial Institutions and Dealings Between Permanent Establishments; Input Tax Credit Entitlement for Tax on Imported Goods; Cancellation of the Visitor Rebate Program and Foreign Convention and Tour Incentive Program — Updated; Notice to all Licensed Manufacturers and Wholesalers, and Importers of Automobiles – Imposition of Excise Tax on Fuel-inefficient Vehicles; Exemption for Material and Equipment Used to Conserve Energy, and EU suspends WTO panel on India wines and spirits after India cuts discriminatory tariffs.