Practice Area: Tax Litigation

David McCormick

David is a member of the firm’s tax litigation practice group. He represents clients in conflicts with the Canada Revenue Agency and provincial tax authorities. David has appeared before the Tax Court of Canada, Federal Court, Federal Court of Appeal, British Columbia Supreme and Provincial Courts, Social Security Tribunal of Canada (EI, CPP, OAS, GIS appeals), and Workers Compensation Appeal Tribunal (WCAT). A career trial lawyer, David practiced in both criminal law and civil litigation before transitioning to tax litigation. His practice is now exclusively focused on tax disputes at all stages of the…

Alistair G. Campbell

Alistair practises exclusively in the areas of tax litigation and tax dispute resolution.

The Taxation of Medical Marihuana: Goods and Services Tax, Harmonized Sales Tax and Provincial Sales Tax (British Columbia)

Alistair G. Campbell

A.     INTRODUCTION   The purpose of this paper is to address the application of the federal Goods and Services Tax (“GST”), Harmonized Sales Tax (“HST”) and British Columbia provincial sales tax (“PST”) to sales of medical marihuana.[2]  By “medical marihuana”, the paper refers to dried marihuana that is sold as a medication to mitigate the symptoms of a disease, disorder or abnormal physical state or its symptoms.  We do not address the taxability of sales of marihuana for recreational uses. The discussion in this paper applies to GST/HST, which applies throughout Canada (at a rate of…