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Michael Bussmann is a tax partner in the National Tax Group. He specializes in indirect tax matters, including all forms of federal and provincial commodity taxes:
- Value Added Taxes: Goods and Services Tax (GST), Harmonized Sales Tax (HST) and the Quebec Sales Tax (QST)
- Provincial Sales Taxes
- Excise Taxes
- Land Transfer Taxes
- Environmental and Carbon Charges
- Taxes on Insurance Premiums
- Telecommunications Contribution and
- Customs Duties, including all manner of value for duty, tariff classification, rules of origin and import and export control matters.
Michael advises clients in a wide range of industries across Canada. These include apparel, banking, energy, finance and leasing, insurance, manufacturing, payments, real estate, traditional and internet retail, telecommunications and transportation.
He provides indirect tax planning advice to international and domestic clients in respect of both acquisitions and greenfield operations.
For clients with indirect tax issues, Michael will manage their:
- Tax Audits and Customs Verifications
- Appeals and
- Voluntary Disclosures.
Michael has represented clients before the Canada Revenue Agency, the Canada Border Services Agency, the Canadian International Trade Tribunal, as well as the provincial tax authorities, in appeals of assessments for GST/HST and QST, provincial sales taxes and customs administrative monetary penalties.
Michael speaks German fluently, though French less well than he would like.
- "Are you ready for HST in Ontario and British Columbia?", presented to the Canadian Finance & Leasing Association, April 2010
- "HST: Trends in Value Added Taxation and Its Role in Commercial Leasing", presented at the 2010 ICSC Law Conference, February 2010
- "Harmonized Sales Tax (HST): Coming to a Province Near You!", presented to the Italian Chamber of Commerce, Toronto, January 2010
- "Harmonized Sales Tax: Implications for Owning Real Estate in Ontario", presented at the 2009 Ontario Real Estate Association Political Affairs Conference, October 2009
- "Commodity Tax Issues and Practice Points on the Sale of Assets by a Receiver", presented at the Ontario Bar Association, 2006 Institute, January 2006
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