Jack is the Senior Partner at the law firm of Millar Kreklewetz LLP. Jack received his J.D. from the University of Toronto and his LL.M. from Osgoode Hall Law School. Jack is a recipient of The Queen’s Diamond Jubilee Medal, which honours significant contributions and achievements by Canadians.
Jack’s practice is primarily focused on commodity taxation, customs and related cross-border matters and includes the GST, HST, federal and provincial excise taxes and duties, provincial taxes including PST and EHT, environmental levies, customs valuation, tariff classification, rules of origin, AMPS penalties and seizures, anti-dumping, Import/Export Compliance Reviews, and NAFTA-related matters. Jack assists clients from start-up companies to Fortune 500 corporations with cross-border tax, customs and corporate structuring, planning, compliance, representations, voluntary disclosures, dispute resolution and administrative appeals.
Jack has been retained as an expert witness in commodity tax litigation and has extensive experience as counsel before the Tax Court of Canada, the Canadian International Trade Tribunal, the Federal Court and the Federal Court of Appeal and the provincial Trial and Appeal Courts. Jack has served on Bench and Bar Committees for both the CITT and the Tax Court of Canada. Jack is a Canadian representative on the Bi-National Panel Roster of the North American Free Trade Agreement (NAFTA).v
Jack has acted as a consultant to the Department of Finance, the Department of National Revenue, the Office of the Auditor General and the Governments of Ontario and British Columbia on numerous commodity tax and customs matters and has appeared before the Legislative and the Finance Committees of the House of Commons and the Senate on proposed tax and customs legislation. Jack has served on various Department of Finance and Revenue Canada Committees dealing with the GST legislation, its implementation and administration, the establishment of the Canada Customs and Revenue Agency and the Appeals Advisory Committee. Jack has also served as a member of the Ontario Small Business Tax Administration Advisory Committee and several Advisory Committees to the Minister of National Revenue, including as Advisor to the CRA GST/HST Rulings White Paper.
Jack was selected as Best Lawyers’ “Lawyer of the Year” Toronto International Trade and Finance Law, and is listed in the Canadian Who’s Who, the International Who’s Who of Professionals and has been rated as one of the Leading Lawyers in American Lawyer’s “The Top 500 Canadian Lawyers”, a “Leading Advisor 100 – Tax Law: Canada” by Finance Monthly, a Leading Practitioner in the LEXPERT Canadian Legal Directory and a “Leading Lawyer: Tax Law” by Law Day and “Top Lawyer” by The Global Directory of Who’s Who.
Jack has written and spoken extensively in the commodity tax and customs areas. He is on the Editorial Board of the Canadian Tax Journal and was a founding Editor of the Sales and Use Tax Journal. He is a past Editor of the GST & Commodity Tax Newsletter and the Canada GST Service. He is the GST Lecturer at the CBA Tax Law for Lawyers Program and was a special lecturer on commodity tax matters at the University of Waterloo, Master of Taxation Programme. He has spoken at the Canadian Tax Foundation, the Tax Executives Institute, the Canadian Association of Importers and Exporters, the CPA Commodity Tax Symposium and the Harvard International Tax Program, and has appeared on CBC Newsworld, The Journal and Law-Line.
Jack is a past Governor of the Canadian Tax Foundation and past Chair of the Canadian Bar Association, National Commodity Tax, Customs and Trade Section. He is a Director of the Canadian Direct Sellers Association, a founding member of the GST/HST Leaders’ Forum and past Chair of the Tax Committee of the Metropolitan Toronto Board of Trade.