Contributing Lawyers


Cyndee Todgham Cherniak

United States

Susan Kohn Ross


Andrew Hudson

What Are the HST Place of Supply Rules for Customs Brokerage Services?

On February 25, 2010, the Department of Finance released a News Release about what will be the HST place of supply rules. There is a separate rule for customs brokerage services. "customs brokerage services" are currently...

Will HST Apply to Imports into Ontario or British Columbia?

There is some misinformation out there about whether HST will apply to imports into the new HST provinces (Ontario and British Columbia) after July 1, 2010. I hope I can clear up some of the confusion.

The first place to look...