Jamie M. Wilks is a lawyer and partner at the Toronto office of the Canadian law firm of McMillan. He practises in the tax, customs and international trade law areas. His taxation practice focuses on commodity taxes, such as the excise taxes, provincial retail sales taxes (PST), and the multi-stage value-added taxes (VAT), specifically the Harmonized Sales Tax (HST) in five of the Canadian provinces, the federal Goods & Services Tax (GST) in the rest of Canada, and the Québec Sales Tax (QST). He advises on customs tariff classification, valuation and tariff treatment (origin) of imported goods to ensure compliance and to minimize or eliminate duties, wherever possible. He navigates clients through the complex myriad of regulatory rules that govern international trade in goods, including Canadian import and export controls. He represents clients seeking to challenge government procurement practices under Chapter 10 of NAFTA, the WTO Agreement on Government Procurement and the Agreement on Internal Trade.