Winter activities confirm institute's expertise as TEI slaloms way to center platform with golden liaison meetings, amicus brief.

• Position: TEI's Own Olympic Fever

While it may have been tempting to become mere observers -- to watch the USA's Timothy Goebel win a bronze medal in figure skating; to gasp when Apolo Ohno went down in the short track just yards from winning the gold; to learn the intricacies of the skeleton, halfpipe, and curling; and to see Canadians Jamie Sales and David Pelletier win a controversial second gold medal in pairs skating -- TEI stayed on top of its form when competing its two favorite winter months: tax policy and administration.

Liaison activities in both Canada and the United States dominated TEI's ski slope. In December, the Institute met with the Canadian Department of Finance and the Canada Customs and Revenue Agency in Ottawa. In January, TEI President Bob Ashby testified before the IRS Oversight Board. And in February, TEI representatives travelled to Washington to hold their annual liaison meetings with officials from the IRS's Large and Mid-Size Business Division and Treasury Department's Office of Tax Policy, as well as the staff of the Joint Committee on Taxation.

And, thus far, there have been no judging controversies over the Institute's filing of an amicus brief on the deference to be accorded temporary regulations, support for adequate funding for the IRS, criticism of the agency's Code V reporting requirements, or recommendations concerning Ontario sales tax on software.

Canadian Activities

In December, a delegation led by Canadian Regional Vice President Alan Wheable met with representatives of the Canada Customs and Revenue Agency and Department of Finance to discuss excise tax issues. (Mr. Ashby joined Mr. Wheable, Senior Vice President J.A. (Drew) Glennie and other members of the delegation to meet with Finance representatives.) Representatives of the Institute and CCRA discussed a wide range of issues, including the Administrative Monetary Penalty System (which will soon be adopted by CCRA's Customs Branch), the Export Distribution Centre Program, documentation and claims for input tax credits in respect of procurement card purchases, and the voluntary disclosure program. The agenda for the CCRA excise tax meeting is reprinted in this issue, beginning on page 67. CCRA's responses to the issues raised during the December 4 meeting are posted on TEI Online. Note: The agenda for TEI's separate meetings with CCRA and Finance on income tax issues were printed in the November-December 2001 issue of the magazine.

During its December 5 meeting with the Department of Finance, TEI raised concerns about zero-rating for intangible personal property under the Excise Tax Act and harmonization of the various sales tax systems in Canada. The delegation also provided suggestions concerning the need to simplify...