In my years of practicing and writing in the cross border commodity tax field I have reached four glaring conclusions:
(a) US corporations very often are not in compliance with Canadian cross border rules. There are numerous different types of traps which impact US corporations;
(b) US corporations generally do not know until audit that they are not in compliance. This is because the discrepancies are usually quite subtle;
(c) If those discrepancies had been identified prior to audit in most cases correction would have been relatively simple, inexpensive and unobtrusive; and
(d) A proactive questionnaire needed to be developed in order identify these discrepancies in a timely manner.
This questionnaire was compiled from years of experience in assisting US corporations which had been assessed on audit for cross border commodity tax errors. I have also drawn upon years of experience in assisting US corporations in establishing business operations in Canada and in streamlining existing operations in Canada. I have also drawn upon years of research and writing in this field including extensive discussions with tax officials (both audit and policy) specializing in cross border issues.
Who is the questionnaire aimed at?
The questionnaire was designed to assist U.S. corporations (or other legal entities) which already have some business connection to Canada including:
(i) selling or leasing goods to Canadians
(ii) providing services to Canadians (including those services where no charge is levied)
(iii) providing intangibles to Canadians (software, goodwill etc.)
(iv) moving employees or equipment in and out of Canada
(v) own property in Canada or have the right to use property in Canada
(vi) purchase goods or services from Canadians (including from Canadian sales representatives)
It is only where one or more of the responses to the questionnaire suggest an anomaly where further research will be done to "dig down" on the issue.
If a discrepancy is identified I will provide you with the options available in connection with the error. I will then assist you in implementing the solution. In most cases the solution will not require any substantive change in the manner in which business is conducted. Changes are typically achieved through changes in the wording of documentation.
How long will it take to complete the questionnaire?
In most cases the questionnaire can be completed in less than ½ day.
Who else can benefit from the questionnaire?
Corporations which are contemplating new business transactions in Canada will also benefit from the questionaire. The questionnaire will assist in triggering potential traps prior to the time when they have occurred. 
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