Strict Standards: Non-static method t3lib_pageSelect::getHash() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_tstemplate.php on line 352

Strict Standards: Non-static method TSpagegen::pagegenInit() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/pagegen.php on line 48

Strict Standards: Non-static method TSpagegen::getIncFiles() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/pagegen.php on line 60

Strict Standards: Non-static method TSpagegen::renderContent() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/pagegen.php on line 77

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Declaration of tx_ttnews_tceFunc_selectTreeView::wrapTitle() should be compatible with t3lib_treeView::wrapTitle($title, $row, $bank = 0) in /home/tradelaw/public_html/typo3conf/ext/tt_news/class.tx_ttnews_treeview.php on line 66

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_gifbuilder.php on line 169

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_gifbuilder.php on line 169

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_gifbuilder.php on line 169

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_parsehtml::substituteMarkerArray() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 3085

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::substituteSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2953

Strict Standards: Non-static method t3lib_parsehtml::substituteSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2953

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method tslib_cObj::getKey() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 252

Strict Standards: Non-static method tslib_cObj::calc() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 847

Strict Standards: Non-static method tslib_cObj::getKey() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 252

Strict Standards: Non-static method tslib_cObj::calc() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 847

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::substituteMarkerArray() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 3085

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_parsehtml::substituteMarkerArray() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 3085

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method tslib_cObj::getKey() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 252

Strict Standards: Non-static method tslib_cObj::calc() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 847

Strict Standards: Non-static method tslib_cObj::getKey() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 252

Strict Standards: Non-static method tslib_cObj::calc() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 847

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method TSpagegen::renderContentWithHeader() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_pagegen.php on line 343

Strict Standards: Non-static method TSpagegen::inline2TempFile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_pagegen.php on line 510

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method TSpagegen::JSeventFunctions() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_pagegen.php on line 721

Strict Standards: Non-static method TSpagegen::inline2TempFile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_pagegen.php on line 814

Warning: Cannot modify header information - headers already sent by (output started at /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_tstemplate.php:352) in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_fe.php on line 3232
Can a "Purchaser in Canada" for Canadian Customs Purposes Change Status?

Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



Can a "Purchaser in Canada" for Canadian Customs Purposes Change Status?

Can a "purchaser in Canada" as that term is defined for customs purposes in Canada undergo changes and no longer satisfy the criteria in the Value for Duty Regulations?  Yes

Subsection 48(1) of the Customs Act (Canada) establishes the following three conditions that must be met before the transaction value can be used to appraise the value for duty:

    ● there must be a sale for export;

    ● there must be a purchaser in Canada; and

    ● the price paid or payable must be ascertainable

Subsection 45(1) of the Customs Act states that the definition of "purchaser in Canada" has the meaning assigned by the Regulations.  The Value for Duty Regulations defines "purchaser in Canada" as follows:

(a) a resident;
(b) a person who is not a resident but who has a permanent establishment in Canada; or
(c) a person who neither is a resident nor has a permanent establishment in Canada, and who imports the goods, for which the value for duty is being determined,
(i) for consumption, use or enjoyment by the person in Canada, but not for sale, or
(ii) for sale by the person in Canada, if, before the purchase of the goods, the person has not entered into an agreement to sell the goods to a resident.

The Canada Border Services Agency (CBSA) sets out its administrative position in D-Memo 13-1-3 "Customs Valuation: Purchaser in Canada Regulations".  The D-Memo sets out factors that must be satisfied to meet the definition of "purchaser in Canada".

One of the tests relate to residency.  Is it possible to be a "resident" for the purposes of the Value for Duty Regulations in one year and not in another?  Yes.  For example, a corporation may be considered to carry on business in Canada and have its management and control in Canada at one point in time and not satisfy that test after a reorganization.  The majority of the partners of a partnership may be Canadian at one point in time and the majority of the partners may not be Canadians at another point in time (e.g., there has been a transfer of partnership interests).

Another test relates to having a "permanent establishment" in Canada. Is it possible to be have a "permanent establishment" for the purposes of the Value for Duty Regulations in one year and not in another?  Yes. An importer can close its Canadian operations and sell to Canada from a foreign location.

We have learned from the recent economic turmoil that nothing in business stays the same.  Important changes to the facts can occur and there may be legal consequences.  It might be a good time to revisit prior determinations as to whether an importer meets the test of "purchaser in Canada"  We can help.  Cyndee Todgham Cherniak is a Canadian customs lawyer and can be reached at 410-307-4168.

Leave a Reply

remember my information