Contributing Lawyers


Cyndee Todgham Cherniak

United States

Susan Kohn Ross


Andrew Hudson

GST & Real Property - Seller Beware

The Canada Revenue Agency (CRA) has said on many occassions that the onus is on a vendor of real property to verify that the purchaser is registered for goods and services tax (GST) purposes. The CRA has assessed...

Canada Imposes Different Rates of Customs Duty Depending on Origin of Goods

The rates of duty for goods are set by the Department of Finance and are set out in Schedule I of the Customs Tariff (Canada). Depending on the origin of the good at issue, a different tariff treatment will apply. The Customs...