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International tax is complex for organizations and requires the contribution of experts who master the various aspects.
Thanks to e-commerce, it has never been easier to do business internationally and more and more companies are deciding to open up to new markets.
This is often the time when they need advice on the tax consequences of their cross-border operations. Let’s talk with Maryse Janelle, Partner, International and Commodity Taxes.
What is your path?
I started my career as a lawyer in youth justice, family law, matrimonial law and prison law. At a certain point, I decided to make a career change and decided to do a Master of Taxation. It was a field that had interested me for a long time. I was then hired by a firm where I worked for 10 years and after that I joined Raymond Chabot Grant Thornton in 2005. I have been a commodity tax partner since 2013.
What is your tax specialty?
I manage the Commodity Tax Practice Group, which assists foreign businesses with their projects on the Canadian market and supports Canadian companies wishing to develop their market outside Canada.
By implementing commodity tax control processes and systems, we help companies meet their indirect tax obligations (GST, HST, QST, provincial sales taxes, U.S. sales and use taxes, European value-added taxes, etc.). We must also ensure that we take advantage of all tax refund possibilities and capitalize on opportunities to limit the impact of indirect taxes on the company’s operations.
What is special about our practice is that we ask a lot of questions! Sometimes clients want things to move faster, but we really do need all the information to verify that the tax treatment is correct, that applicable taxes are collected and remitted, and that all taxes payable have been paid. Details that may seem irrelevant at times are of critical importance when it comes to tax treatment.
What kind of assignments do you have?
We work with companies from different industries: finance, information technology, manufacturing, import-export, public sector (cities, charities, schools, etc.).
Growing businesses targeting the international market are keeping us busy. Online sales make it easier to do business abroad, but this brings about its own set of tax requirements. Companies must comply with the tax laws of other jurisdictions. It’s important to ensure that the processes are adequate so there are no surprises.
But tax is not just about numbers. We have to research the businesses that contact us. I’ve even visited factories to understand the production process, among other things. Being curious about our clients’ businesses is the key to becoming a good commodity tax practitioner.
How is work organized within your teams?
We work a lot with the different departments in the firm. For example, we could work with the transactional team, with regard to financing, to see if the value of an acquired company is truly what the company is claiming.
We also assist our assurance partners to ensure that financial statements reflect the value of the business and that no material risks relating to the application of sales taxes are omitted from the financial statements.
We can also collaborate with our corporate tax colleagues when a company is reorganizing to ensure that the proposed transactions do not have an impact on sales taxes or that the impact is minimal and handled.
We also work with our Grant Thornton International colleagues who have clients doing business here. These clients may be required to register and collect various Canadian sales taxes.
On the other hand, network experts support us when our local entrepreneurs develop new markets outside North America. It’s an enriching sharing of resources and an opportunity for some experts. Recently, a colleague who had worked in the Paris office joined the Québec indirect tax team. One of our resources went to work for a year in the Sydney, Australia office.
What do you think sets Raymond Chabot Grant Thornton apart from the competition?
Our firm is focused on the economic development of Québec, with management in Québec, decisions made in Québec, for Québec entrepreneurs. This hits home to me.
What motivates you the most in your work?
One of the great things about being a tax specialist is that, because of the variety of assignments we get, we learn something new every day. Some professionals choose to specialize in certain areas, such as U.S. sales taxes, the public sector, technology, cryptocurrencies, etc. There is something for everyone.
Are you involved as an expert in the community?
I am Vice-Chair of the Commodity Tax, Customs and Trade Section of the Canadian Bar Association. I have taught taxation in several universities and I participate in the International Trade Acceleration Program of the Board of Trade of Metropolitan Montreal. I also give many conferences to different professional associations. I am passionate about communication. I loved to plead!
Which professional achievement are you most proud of?
One of my proudest accomplishments is my team. It is to enable professionals to evolve, develop and grow. If everyone goes further within the team, it helps the team to go further.