Beverly Gilbert

Beverly Gilbert CA

Consultant

Executive Summary

Beverly Gilbert is National Leader of our Commodity Tax Group. Based in our Calgary office, Beverly practises exclusively in commodity tax. She has over 20 years’ experience working with businesses to help them collect and remit Canadian commodity taxes, including the Federal goods and services tax (GST), harmonized sales tax (HST) and excise tax and duties, provincial sales taxes, motive fuel taxes, insurance premium taxes, tobacco taxes and environmental levies.  She also handles tax disputes with revenue authorities for clients. This includes dealing with auditors to prevent an assessment from being issued, filing a Notice of Objection where an assessment is issued, dealing with collection actions taken by revenue authorities, and assisting with tax litigation.

Prior to joining BLG, Beverly was employed by Revenue Canada for eight years as a technical interpretation officer and senior auditor, where she developed expertise in the healthcare and not-for-profit sector.  As well, she was leader of a major accounting firm’s commodity tax group in Calgary.  Beverly has many clients in the oil & gas sector, and assists non-resident clients looking to do business in Canada.  Her combined experience and expertise ensures that BLG’s Commodity Tax Group provides clients with the highest level of service.

Representative Work

  • Providing advice on the structuring of corporate/commercial transactions when a transaction is first proposed, including assessing tax risk and potential tax authorities’ reaction.  Tax paid on acquisition and disposal costs to can be substantial, and care needs to be taken to ensure that the tax is recoverable.
  • Managing federal and provincial tax auditors’ demands for documents and information, negotiating with auditors regarding the audit process and privileged records; managing the audit process to maximize the chance of avoiding or reducing the financial impact of a reassessment. 
  • Negotiating and documenting settlements with the Canada Revenue Agency or Department of Justice and provincial taxation authorities.
  • Completing voluntary disclosures to the federal and provincial revenue authorities to correct errors without being subject to penalties; and fairness submitting applications to the revenue authorities to reduce interest and penalties on assessments.
  • Providing advice on the application of commodity tax on sales of business assets including whether tax is payable, the party required to report the tax, and whether certain elections are available to reduce the amount of tax payable.  
  • Conducting commodity tax reviews for businesses, government bodies and not-for-profit organizations.  The risk assessment includes evaluating the risk that tax has been over- or under-paid, as well as evaluating control systems,  documentation, books, records, and tax return preparation manuals.
  • Developing and implementing creative tax-planning ideas to minimize the commodity taxes payable.  The group excels in developing ways transactions can be structured to reduce or eliminate the tax a business pays. 
  • Setting up systems for self-assessing PST on inter-provincial acquisitions.  Many businesses are required to self-report PST where equipment, building materials, and capital assets are moved between provinces.  These rules are very complex and require complex reporting systems to ensure that tax is properly reported.
  • Assisting non-resident clients looking to do business in Canada with their Canadian commodity tax requirements.  Non-residents may be required to pay commodity taxes that are non-recoverable and make them non-competitive with Canadian businesses. 
  • Financial institutions, pension plans and income trusts with special reporting requirements for commodity tax purposes, including complex rules as to when tax is collectable by them, enhanced requirements with respect to claiming of tax refunds, and special requirements to self-report tax. 

Publications & Presentations

  • Co-Author, "Will a carbon levy make Alberta less competitive? The devil’s in the details," The Globe and Mail, June 14, 2016.​
  • Co-Author, "Joint Ventures: CRA Curbs GST/HST Reporting by Bare Trustees and Nominee Corporations​," BLG Tax Law Bulletin, February 6, 2015.
  • Presenter, “Update on Financial Institutions – Western Style,” Canadian Institute of Chartered Accountants (CICA) Mid-Year Sessions, 2012.
  • Presenter, “Canadian GST v. State Sales & Use Taxes:  Advantage Canada?,” Tax Executives Institute, Inc. (TEI) International Conference, 2011.
  • Presenter, CICA Symposium de minimis Financial Institutions, 2011.
  • Presenter, “BC PST Reimplementation – BC PST Update,” BLG Tax Client Seminar?, 2012.
  • Presenter, “HST Issues Update – One Year Later,” CCH Canada Webinar, 2012.
  • Presenter, “Update on GST/HST Issues for Oil & Gas Businesses,” Canadian Petroleum Tax Society (CPTS), 2011.