Terry G. Barnett

Terry’s practice focuses on the Harmonized Sales Tax (HST), Goods and Services Tax (GST), Provincial Sales Tax, customs law, land transfer taxes, Speculation Tax and all other Canadian commodity and indirect taxes. Terry has practiced in the GST area since the inception of the tax in 1991 and writes extensively on GST/HST and other indirect tax matters in Canadian and international publications.

Areas of particular experience include real estate development, financial services, cross-border transactions, health care and medical practitioners, First Nations, and charities/non-profits. Terry’s practice also includes provincial sales tax and GST/HST appeals and litigation.