– (DE) Mr President, the report on the place of supply of services has to do with the taxation of services for persons who are not liable to tax, and resulting as it does from the Commission’s report – submitted as long as three years ago – on the amendment of the rules relating to the taxation of services rendered to taxpayers, it relates to the business-to-business sector.

The Court stated finally that the objective of fiscal neutrality is doubtless not fully attained in such circumstances, since the business is not permitted to deduct the VAT element contained in the allowance paid to the employee although that item of expenditure has been incurred for the purposes of the employer's economic activity.

an argument was made that Aboriginal firms should receive an exemption from any countervailing duty case, and should not be subject to any quota limitation; it was noted that private woodlots have had an exemption in previous duty cases; also suggested was the inclusion of an Aboriginal representative at any negotiations; unrestricted access to the U.S. market may be particularly important as Aboriginal firms access more timber resources through treaty land claims; Aboriginal firms want their own quota, rather than accessing it through joint-venture relationships with non-Aboriginal quota-holding companies

In particular, it would permit the commission to ensure foreign-owned players are subject to the same competitively neutral rules as Canadian ones.