Cyndee Todgham Cherniak

Education

Call to Bar, Ontario, 1994
LLM, York University (Osgoode Hall Law School), 1998
LLB, University of Windsor, 1992
JD, University of Detroit, 1992
B.A., University of Western Ontario, 1989

Professional Activities

Cyndee Todgham Cherniak has worked at Canada’s most prestigious law firms since 1992. Her practice includes: international law, including World Trade Organization (WTO) and Regional Trade Agreements (RTA) analysis, interpretations, and opinions, government relations strategies, and dispute settlement, North American Free Trade Agreement (NAFTA) verifications, value for duty, tariff classification, import and export controls and sanctions, bilateral restraint agreements, bilateral investment treaties, textile references, international protection of intellectual property rights, anti-dumping and countervailing duties, safeguard actions, government procurement, investor-state disputes, the Foreign Extraterritorial Measures Act, border and national security, food and product safety, anti-corruption and anti-bribery, and compliance programs/codes of conduct. Cyndee also has expertise in commodity tax (i.e., goods and services tax (GST), Ontario retail sales tax, Ontario employer health tax, Ontario land transfer tax, excise tax, gasoline and fuel taxes, and customs duties.  Cyndee is known as an international lawyer who works closely with other lawyers, in-house counsel, international financial institutions, trade associations, non-governmental organizations and governments.

As a leading lawyer in international trade, Cyndee Todgham Cherniak is frequently contacted by top media organizations to share her views and insights on hot button trade issues. She has been a featured guest on several different radio and television shows such as The Rutherford Report on Corus Radio and iChannel's @issue. Cyndee has been featured, quoted and/or has acted as a contributor to several articles in a variety of national newspapers including The Globe and Mail and The Vancouver Sun, and has been published as an author or contributor in numerous publications and e-zines, such as  Law Times, Canadian Lawyer, Lawyers Weekly, Canadian Business, Embassy Magazine, The Hill Times and National Magazine.

She is the founder and a regular contributor to a number of blogs including www.tradelawyersblog.com, www.canadalawblog.com and www.womenlawyers.com, and is a frequent speaker on international trade and commodity tax topics.

Cyndee is known for her expertise in the area of free trade agreements, regional trade agreements and preferential trading arrangements (collectively, PTAs).  She is an adjunct professor at Case Western Reserve University School of Law and teaches a course on NAFTA and bilateral trading arrangements (Spring 2008 and Spring 2007).  Cyndee has reviewed over 100 RTAs as a consultant to the Asian Development Bank, has written an extensive report on all aspects of RTAs and has conducted workshops for developing countries on the negotiation of free trade agreements.  Cyndee was invited by the House of Commons, International Trade Committee to participate as a witness on the Canada-EFTA Free trade Agreement (March 11, 2008).  Cyndee provides advice to domestic and multinational corporations about maximizing opportunities by taking advantage of the benefits under existing RTAs, analyzing market access obstacles or restrictions in foreign jurisdiction and government lobbying to remove or minimize such obstacles in RTA negotiations, RTA compliance, RTA due diligence, drafting agreements to take advantage of RTA benefits.  Cyndee also advises companies on structuring transactions and drafting to protect investor rights under bilateral investment treaties (BITs) and Foreign Investment Protection and Promotion Agreements (FIPAs). Further Cyndee advises governments about all aspects of RTA negotiations, including transparency and implementation of RTA rights and obligations and procedural fairness. Cyndee's expertise at reviewing RTAs, enables her to act as an arbitrator, and provide advice to corporations and governments concerning negotiation matters and post-agreement compliance, interpretation and dispute settlement.

Cyndee was the author of the 2007-2008 & the 2008-2009 Niagara Moot problem. The 2007 -2008 problem focused on the use of the national security exception in the NAFTA, General Agreement on Tariffs and Trade, 1994 and the General Agreement on Trade in Services.  The problem also focused on the Western Hemisphere Travel Initiative, the APHIS fees and a hypothetical issue under the energy provisions of the NAFTA.

Cyndee advises clients on WTO dispute settlement, NAFTA disputes settlement (including bi-national panel reviews and investor-to-state dispute settlement).  Cyndee has assisted a respected trade practitioner in advice to Canadian stakeholders in connection with WTO cases including, Canada – Certain Measures Concerning Periodicals, Canada – Certain Measures Concerning the Automobile Industry, Canada – Patent Protection of Pharmaceutical Products, United States – Treating Export Restraints as Subsidies, United States – Preliminary Determinations with Respect to Certain Softwood Lumber from Canada, and United States – Continued Dumping and Subsidy Offset Act of 2000.  Cyndee has participated as part of a team, which provided advice to stakeholders or the Government of Canada in respect of Chapter 11 of the NAFTA cases, including Re: Ethyl Corporation, United Postal Services, and Tembec Corp.

Cyndee provides advice on doing business in Canada to companies in emerging markets, such as China, India, Brazil and Mexico. She represented the Government of China, Chinese Associations and/or exporters in the three of the first four anti-dumping and countervailing duty cases against China (outdoor barbeques, carbon steel and stainless steel fasteners and copper pipe fittings) and the first China specific safeguard case initiated by Canada against outdoor barbeques from China.  She also  participated in the successful representation of a coalition of importers, retailers and distributors in a China-specific safeguard case that was filed but never initiated against residential furniture from China. In addition, she represented the Government of China, Chinese Associations and exporters in the recent global safeguard case against the import of bicycles and bicycle frames. 

Cyndee has represented the China Chamber of Commerce for Foodstuffs, Native Produce and Animal By-Products in the anti-dumping cases against garlic from China. Cyndee also represented a major user of grain corn in the anti-dumping and countervailing duty case in Canada against U.S. grain corn. Cyndee represented an importer of bicycles in an expiry review regarding the AD Order against bicycles from China and Chinese Taipei.  Cyndee further represented a Canadian domestic steel producer in anti-dumping cases from numerous countries.

Cyndee also provides advice to Canadian companies doing business in China and/or with Chinese companies. She places an emphasis on risk management while assisting clients in pursuing opportunities in China to reduce their exposure to global threats and to protect company assets. She has provided advice to both large and small companies about the protection and enforcement of intellectual property rights in China.  She assists clients in undertaking due diligence prior to entering into business relationships in China (including business partners, joint ventures, customers, suppliers and acquisitions), and provides advice on intellectual property rights protection, tariff classification and all aspects of customs law, including Canada's purchaser in Canada rules, royalties, calculation of value for duty and other customs issues. Cyndee has assisted companies in negotiating joint venture agreements, licensing agreements and asset sharing agreements with Chinese counter-parts. She has also counseled clients concerning the Administrative Monetary Penalty System (AMPS). 
Cyndee also provides advice to Canadian companies on intellectual property rights protection in foreign jurisdictions. Cyndee has been asked by the Canada' Department of Foreign Affairs and International Trade to conduct training courses for provincial governments on intellectual property rights protection in emerging markets and has been asked by the Canadian Embassy in Beijing and the Ontario Purchasers Managers Association (Ontario) to give presentations on typical problems Canadian businesses experience when dealing with persons in foreign markets and how to protect one's intellectual property when selling into foreign markets and even in one's one market. Cyndee has written about intellectual property rights protection under international treaties and free trade agreements.

Cyndee has assisted clients in the preparation of Requests for Re-determinations and Requests for Revocation to challenge administrative decisions in customs matters.  She provides advice to developing countries concerning the applicability of the general preferential tariff or the most-favoured nation tariff. She has also participated in NAFTA verifications undertaken by the Canada Border Services Agency and the United States Customs Service.

Cyndee provides advice on government procurement (public sector procurement) and large public private partnerships (including design, build, own, operate and other outsourcing solutions).  She has written opinions, participated in the drafting of RFPs and evaluation criteria and provided guidance with respect to Canada's obligations under Chapter 10 of NAFTA, the WTO Agreement on Government Procurement and Chapter Five of the Agreement on Internal Trade.  Further, she has represented clients in filing bid challenges with the Canadian International Trade Tribunal and was part of the team that secured one of the highest awards for lost profit opportunity in the Mechron Energy case.  Her LL.M degree thesis paper was on the government procurement bid challenge private party - to – government dispute settlement mechanism.  Cyndee also has provided commodity tax advice in respect of large infrastructure projects in Canada, such as the 407 Highway project and the St. Lawrence Seaway project.

Cyndee provides advice on a variety of commodity tax issues affecting the long term care home/retirement residences industry, construction industry, the computer software industry, the graphic design industry, the entertainment industry, the health care sector, the automotive industry and the financial services industry. Cyndee provides advice on a variety of commodity tax issues in the real estate contexts, such as claiming input tax credits on commercial and multi-use real estate, self-assessing GST, claiming new residential rental property rebates, and whether property is a chattel or a fixture for ORST purposes. Cyndee's practice involves transfers of large and small, commercial and residential, real estate. Cyndee has participated as a speaker in various Federate Press Conferences, including "Tax Planning for Real Estate Transactions" and 'Tax Efficient Finance Structures". Cyndee is the author of the Paper "GST Basics in a Real Estate Context" delivered as part of the Ontario Bar Association's "GST Bible for Real Estate Transactions: Practice, Precedents and Developments" program. Cyndee is also the author of the Paper "GST Basics Pertaining to Real Estate Transactions" delivered as part of her Ontario Bar Association "The Fundamentals of Commercial Real Estate Law 2001" program.

Cyndee also provides advice on excise tax, excise duty and Ontario gasoline and fuel taxes.  Cyndee provided assistance to a major California-based fuelling network concerning commodity tax of fueling activities in Canada.  Cyndee assisted with the negotiation of contracts between the network and major Canadian gasoline and fuel suppliers.  Cyndee also provided advice concerning entitlement to rebates and refunds in the energy sector.  Further, Cyndee provided advice concerning commodity tax and Canada's international obligations in the context of certain additives to gasoline and other fuels.

Cyndee has also provided advice to a major beer manufacturer in Canada concerning certain issues involving Ontario commodity taxes.  Cyndee has also acted for a large wine manufacturer in Ontario with worldwide operations and provided advice on federal and provincial commodity taxes.  She has also advised a recycler located in Ontario about federal excise duties and taxes on rebates relating to the recycling of stale or compromised beer, spirits and wine.  In addition, Cyndee has provided advice on trade issues relating to the wine and spirits industry, including protection of intellectual property rights in foreign jurisdictions, labeling for export, geographical indications agreements and threatened WTO complaints against Canada.
Cyndee works with a number of associations on commodity tax issues.  Cyndee has provided assistance to the Information Technology Association- Ontario and the Association of Registered Graphics Designers – Ontario relating to Ontario retail sales tax issues.  Cyndee also has provided commodity tax advice to the Ontario Long Term Care Association and the Ontario Retirement Communities Association.  To varying degrees, Cyndee has assisted associations with communicating positions to federal and provincial taxing authorities and/or departments of revenue/finance, developed and implemented association strategy relating to the advocacy of legislative and administrative amendments to tax legislation, regulations and policies.  Cyndee has presented various commodity tax issues to the membership of the associations in order to assist with the overall compliance of the industry with the commodity tax legislation and manage audit risk.

Cyndee appears before regulatory bodies and tribunals such as the Canadian International Trade Tribunal, and makes representations to the Canada Revenue Agency, the Canada Border Services Agency, the Export and Import Controls Bureau, the Department of Foreign Affairs and International Trade, the Canadian Food Inspection Agency the Department of Finance and the Ontario Ministry of Revenue.

Special Designations

Cyndee is listed in the Canadian Legal Lexpert Directory as an up-and-coming international trade practitioner (2004 to 2007) and commodity tax practitioner. She is listed as an up-and-coming international trade and WTO practitioner in Canada in Chambers Global: The World's Leading Lawyers for Business (2006 and 2007). Cyndee is also listed in The Legal Media Group Guide to the World's Leading International Trade Lawyers (2007 - present).

Professional Affiliations

Cyndee is a director of the Canada-China Lawyers' Foundation and is a director and board member for the Canada-China Business Council/China Council for the Promotion of International Trade Joint Conciliation Centre.  She is a vice-chair of the American Bar Association, International Law Section customs and membership committees and the Diversity Task Force. She is past-chair of the ABA, Women's Interest Network, and a member of the organizing committee of the 2006 ABA Annual General Meeting.

Cyndee has been appointed the Secretary Treasurer of the Canadian Bar Association, National Commodity Tax, Customs and Trade Section from September 2008 – August 2010. She is an advisory board member of the Canada-United States Law Institute.

She is also a member of the J.D./LL.B. Advisory Board (University of Windsor/University of Detroit Mercy).

Memberships

American Bar Association
Canada-China Business Council
Canada-China Lawyers Foundation
Canada-India Business Council
Canadian Bar Association
Canadian IT Law Association
Canadian Tax Foundation
China Council for the Promotion of International Trade
Indo-Canada Chamber of Commerce
International Law Association
J.D./LL.B. Advisory Board (University of Windsor/University of Detroit Mercy)
New York State Bar Association
Ontario Bar Association
Organization of Women in International Trade
Toronto Commodity Tax Study Group

Publications and Speaking Engagements

Cyndee is a frequent speaker on international trade and commodity tax topics and is a regular contributor to a number of industry publications. She is a guest lecturer at the University of Windsor Law School and is an adjunct professor at Case Western Reserve University School of Law.

Cyndee has written, been quoted  and/or has acted as a featured guest in the following:

• Featured Guest, The Rutherford Show, "Buy American", Corus Radio Alberta, AM 770, February 3, 2009.
• Paige Churchman, The Glass Hammer, "Nine Balancing Acts - Part 1", December 16, 2008.
• Paul Webster, Canadian Business "China's", December 8, 2008.
• Cyndee Todgham Cherniak, Weekly, "Ten Defensive Tactics for Cross Border Business", November 7, 2008.
• Jeff Davis, Embassy Magazine, "European Trade Deal Delayed by Election", September 4, 2008.
• Donalee Moulton,  The Lawyers Weekly, "National Regulations For Organic Food Effective This Year", September 5, 2008.
• Cyndee Todgham Cherniak,  The Lawyers Weekly, "Reducing Risk in International Business", July 11, 2008.
• Ramya Jegatheesan, The Globe and Mail, "McCain Faces Uphill Battle in Promoting NAFTA, Panning Protectionism", July 4, 2008.
• Pablo Fuchs, National Magazine, "The Hungry Dragon", July 1, 2008.
• Sales Tax June 2008 e-Newsletter, Commodity Tax, Customs and Trade Section of the CBA, "Proposed 2008 Budget GST Clarifications For Long-Term Care Homes And Retirement Homes Industries May Cause Assessed Taxpayers To Revisit Closed Assessments" June 20, 2008.
• Robert Tood, Times, "Companies Must Strengthen Due Diligence Procedures: Federal Legislation Aimed at Protecting Consumers", April 21, 2008.
• Lee Berthiaume, The Hill Times, "No Analysis of EFTA Impacts", March 19, 2008.
• Cyndee Todgham Cherniak, Law Times - Speaker's Corner, "Have Clinton, Obama done their homework?", March 19, 2008.
• George Hamilton, Vancouver Sun, "Softwood lumber decision a relief for B.C.", March 5, 2008.

Some of Cyndee's previous speaking engagements include:

• Attendee, " The 41st Annual Niagara International Moot Court Competition," The Canada-United States Law Institute, along with its founding institutions, the University of Western Ontario Faculty of Law, and Case Western Reserve University School of Law, February 27 - 29, 2009, Toronto, ON.

• Speaker, "If You Would Like a Job Negotiating Free Trade Agreements - You Should Know the Basics," The University of Windsor - The Centre for Transnational Law & Justice, November 10, 2008.

• Speaker, "Export Controls: Legal Perspective: Canada and the U.S.," 77th Annual Conference Trade Show and Gala, Canadian Association of Importers and Exporters, October 27-29, 2008.

• Speaker,"8th Tax Planning for Real Estate Transactions Course," The Federated Press, October 7 & 8 , 2008, Toronto, ON.

• Participant, "Roundtable: Canada-China Relations: Challenges and Prospects," Asia Pacific Foundation of Canada, Canadian National Committee for Pacific Economic Cooperation and the Canada China Business Council (CCBC), September 4, 2008, Vancouver, BC.

• Speaker and Co-Chair, "Export Controls. Customs and Trade issues in the M&A Context),"  American Bar Association, International Law Section, Spring Meeting 2008, New York.

• Speaker, "How Changes to GST will Impact LTC," Ontario Long Term Care Association Spring Retreat, Ontario Long Term Care Association (OLTCA), June 11 - 13, 2008, Niagara Falls, ON.

• Attendee, "2007-08 Niagara International Moot Court Competition, "CUSLI Canada-United States Law Institute, Case Western Reserve University School of Law & The University of Western Ontario Faculty of Law, March 27 - 29, 2008, Washington D.C.

• Speaker, "Design Links: New and Essential Products and Services for Designers," Association of Registered Graphic Designers of Ontario (RGD Ontario), May 24, 2008, Toronto, ON.

• Speaker, "Mitigating Risks in Doing Business with BRIC ( Brazil, Russia, India, China) Course," The Federated Press, May 28 & 29, 2008,  Toronto, ON.

• Speaker, "The Intersection of Border Security and Free Trade Agreements,"2008 CUSLI Annual Conference, April 18-19, 2008, Cleveland, Ohio.

• Speaker, "The Relevance of Customs/Trade/Export Control in the Merger/Acquisition Context," ABA 2008 Spring Meeting, April 1 to 5, 2008,  New York.

• House of Commons International Trade Committee invitation to speak about the Canada-EFTA Free Trade Agreement, March 12, 2008, Ottawa, ON.

• Speaker and Organizer, Ontario Retirement Communities Association, Session of GST Changes in 2008 Budget relating to Residential Care Facilities, March 7, 2008, Toronto, ON.

• Speaker and Organizer, Ontario Long Term Care Association, Session of GST Changes in 2008 Budget relating to Residential Care Facilities, March 7, 2008, Toronto, ON.

• Speaker, "Tax Efficient Finance Structures: Learn About Recent Developments in The Canadian Tax Environment," The Federated Press, February 4 & 5, 2008, Calgary.

• Guest Lecturer, China University for Political Science and Law, December 2007, Beijing, China.

• Speaker, "Free Trade Agreements and Bilateral Investment Treaties", Euromoney Seminar's 3rd Annual Trade and Export Finance China Conference, November 2007, Beijing.

• China University for Political Science and Law (Beijing, China) on dispute settlement under free trade agreements, September 2007.

• Speaker, "Free Trade Agreements and Bilateral Investment Treaties", Euromoney Seminar's 7th Annual Structuring Commodity and Export Finance Conference in Singapore, September 2007.

• Speaker, Asian Development Bank, Preferential Trade Agreements Workshop, "Preferential Trading Agreements – Overview", "Preferential Trade Agreements – Services Provisions", "Preferential Trade Agreements – Investment Provisions", "Preferential Trade Agreements – Dispute Settlement Provisions", September 21, 2007.

• Speaker, "GST/HST/ORST Issues in Structured Finance Transactions", Federated Press, Tax-Efficient Finance Structures, November 5 and 6, 2007, Toronto, ON.

• Speaker, "GST/HST/ORST Issues in Real Estate Transactions", Federated Press, Creative Tax Planning for Real Estate Transactions, November 1 and 2, 2007, Toronto

• 2007 ABA Fall Meeting in London, England.

• 2007 ABA Annual General Meeting, San Francisco.

• Moderator, " Canada's Export Control Laws" and Co-Organizer, 2007 Canadian Bar Association, Ottawa, ON.

• Speaker, "2007 Harmonized System Tariff Classification Changes", NEXCO, New York, December 13, 2006.

• Chair, "Networking 101", 2006 American Bar Association, International Law Section Fall Meeting, Miami, November 2006.

• Chair, "The Complete Lawyer: Around the World in 90 Minutes", 2006  American Bar Association, International Law Section Fall Meeting, Miami, November 2006.

• Speaker, "China's Market Economy Status in the Americas: Are Countervailing Duty Claims Viable for Domestic industries Seeking Protection from Chinese Imports", 2006  American Bar Association, International Law Section Fall Meeting, Miami, November 2006.

• Chair, "How to Structure a Coherent Employment Program for Business Worldwide" , 2006 American Bar Association, International Law Section Fall Meeting, Miami, November 2006.

• Speaker, "The Growing Conflict Between Trade and Trade Laws: the China-Canada Experience", New York State Bar Association Fall Meeting, Shanghai, China, October 20, 2006.

• Speaker, "How to Avoid Purchasing Counterfeit Goods: What to Do When they Are Purchased", PMAC, October 14, 2006.

• Speaker, "Creative Tax Planning for Real Estate Transactions: Goods and Services Tax and Retail Sales Tax Issues", Federated Press, Toronto, September 20, 2006.

• Chair, "Offshoring and Outsourcing – Many are Doing It – But What Are The Legal Risks", 2006  American Bar Association, International Law Section Annual General Meeting, Hawaii, August 2006.

• Chair, Offshoring "Counterfeiting:  How Globalization, Technology and the Internet Have Created a World-Wide Crisis and How to Combat It", American Bar Association, International Law Section Annual 2006 General Meeting, Hawaii, August 2006.

• Speaker, "Managing Complex Trade Litigation", Canadian Institute, Toronto, April 25, 2006.

• Speaker, "Dean's Roundtable: Teaching International Law: American Bar Association, International Law Section, 2006 Spring Meeting, New York, April 5, 2006.

• Chair, "Ladders and Leaders: Women in International Law", American Bar Association, International Law Section, 2006 Spring Meeting, New York, April 4, 2006.

• Speaker, University of Windsor, School of Law and University of Detroit Mercy, School of Law, Distinguished Speaker Series, "Assessing the Effectiveness of Enforcement Provisions of Free Trade Agreements and Multilateral Treaties in Light of the Canada-United States Softwood Lumber Dispute", Windsor, Ontario, December 1, 2005.

• Speaker, "Intellectual Property Rights Protection in China", Ontario Trade Mission to China in November 2005.

• Speaker, "Due Diligence: Getting to Know Your Foreign Suppliers, Ontario Purchasers Managers Association Conference, October 29, 2005.

• Chair, "Public Private Partnerships: Strange Bedfellows", American Bar Association, International Law Section, 2005 Fall Meeting in Brussels, Belgium, October 28, 2005.

• Chair, "WTO Accession: Who's Close and Who is Not", American Bar Association, International Law Section, 2005 Fall Meeting in Brussels, Belgium, October 28, 2005.

• Speaker, "Intellectual Property Rights Protection in China", Canada's Trade Mission to China in November 2005.

• Speaker, "Intellectual Property Rights Protection in China", Canadian Association of Importers and Exporters, Toronto, Ontario, April 19, 2005.

• Speaker, "How to Structure a Global Export Compliance Program – A Canadian and an American Perspective" Canadian Association of Importers and Exporters, Toronto, Ontario, April 20, 2005.

• Speaker, "ORST and Graphic Designers 101", Association of Registered Graphic Designers of Ontario, February 10, 2005.

• Speaker, "Canada's Trade Remedy Regime", American Bar Association, International Law Section, 2005 Spring Meeting, Washington, D.C., April 7, 2005.

• Speaker, "How to Comply with Burdensome Sarbanes-Oxley Rules in the Import-Export Context", Canadian Association of Importers and Exporters, Toronto, Ontario, October 25, 2004.

• Speaker, "The Ontario Retail Sales Tax and Graphic Designer Industry", Association of Registered Graphic Designers of Ontario, August 26, 2004.

• Speaker, "Audit Survival and Demystifying the Litigation Process", Association of Registered Graphic Designers of Ontario, August 26, 2004.

• Co-Chair and Organizer, American Bar Association, International Law and Practice Section, 2004 Spring Meeting, "The Complete Lawyer: Around the World in Eighty Minutes", Plaza Hotel, New York, New York, April 15, 2004.

• Co-Chair and Organizer, American Bar Association, International Law and Practice Section. 2004 Spring Meeting. "Networking 101", New York. New York, April 14, 2004.

• Speaker, "CEPA, Closer Economic Partnership Arrangement Hong Kong and Mainland China", Hong Kong-Canadian Business Association, March 2004.

• Speaker, "Strategic Considerations In WTO Litigation", MOFCOM, Beijing, January 6-7, 2004.

• Speaker, "Legal and Trade Issues for Canadians Doing Business in China", Department of Investment and Trade China and Mongolia Division. Intergovernmental and Interdepartmental Training Course for Government of British Columbia, Alberta, Manitoba, New Brunswick and City of Fredericton and Department of Western Economic Development, January 20, 2004.

• Speaker, "WTO Trade Remedies: Rules of the Game for the People's Republic of China", Tsinghua University , Beijing, China, October 23, 2003.

• Moderator, "Managing China Risks", Canada China Business Council, Kerry Centre, Beijing, China, October 22, 2003.

• Speaker, "The Effect of SARS on Trade", American Bar Association Annual General Meeting, International Law and Practice Section, The Stanford Court Hotel, San Francisco, California August 10, 2003.

• Speaker Moderator and Organizer, "The Extra-Territorial Application of US Laws", American Bar Association Annual General Meeting, International Law and Practice Section, The Stanford Court Hotel , San Francisco, California, August 9, 2003.

• Speaker, "What About China: Issues to Consider When Importing or Exporting", Purchaser Managers Association, July 23, 2003.

• Speaker, "Legal and Trade Issues for Canadians Doing Business in China", Department of Foreign Affairs and International Trade, China and Mongolia Division, International and Interdepartmental Training Course for Quebec and Industry Canada, July 22, 2003.

• Speaker and Chair, "The Complete Lawyer: Around the World in Sixty Minutes: Canadian 6 Minute Summary", American Bar Association, International Law and Practice Section, 2003 Spring Meeting, Mayflower Hotel, Washington, D.C., May 8, 2003.

• Chair and Moderator, "The Language of Diplomacy — How to Diffuse a Situation, How to get a Yes", American Bar Association, International Law and Practice Section, 2003 Spring Meeting, Mayflower Hotel, Washington, D.C., May 7, 2003.

• Speaker at "Compliance Programs", CMA Canada, Toronto, Ontario, July 24, 2002.

• Speaker, "Legal and Trade Issues for Canadians Doing Business in China", Department of Foreign Affairs and International Trade, China and Mongolia Division, Intergovernmental Training Course for Manitoba and Newfoundland, February 13, 2003.

• Moderator at CBA 3rd Annual International Trade Conference, Ottawa Ontario, May 30, 2002 - panel on "Developments in Antidumping Law in Canada"

• Panelist at Junior Team Canada Training Session, Toronto, Ontario, May 13, 2002 — panel on "Entrepreneurs and Innovators"

• Speaker at Canada Trade Mission to India, Financial and Business Services Session, New Delhi, presentation on "International Compliance Programs", April 25,2002.

• Co-Chair of "Software and Ontario Retail Sales Tax", Seminar presented by the Information Technology Association of Canada – Ontario, Ottawa, Ontario, April 4, 2002 and Presenter of "Software 101", "The Assessment, The Notice of Anneal and Litigation", "Collection and Enforcement Actions" and "Top 10 Contract Drafting Tips"

• Presenter at "ORST and Computer Software" CMA Canada Ottawa., Ontario, April 4, 2002.

• Invited Speaker, State Economic and Trade Commission and China Council for the Promotion of International Trade, "Canada's Antidumping and Countervailing Duty Regimes": Only Canadian Speaker at "The International Conference on Law and Practice of Anti-dumping, Countervailing and Safeguards", Conference in Boao, China, December 17 19, 2001.

• Speaker at Ontario Bar Association Conference, "Goods and Services Tax Basics Pertaining to Real Estate Transactions", held on December 1, 2001.

• Co-Chair of CBA International Law Section Function, held in Ottawa, Ontario, October 19, 2001.

• Co-Chair of "Software and Ontario Retail Sales Tax", Seminar presented by the Information Technology Association of Canada — Ontario, Toronto, Ontario, September 20, 2001 and Presenter of "Software 101", "The Assessment, The Notice of Appeal and Litigation", "Collection and Enforcement Actions" and "Top 10 Contract Drafting Tips"

• Chair of "GST and Commodity Taxes in Ontario", Seminar Presented by Lorman Education Services, London, Ontario, January 30, 2001.

• Chair of "GST and Commodity Taxes in Ontario", Seminar Presented by Lorman Education Services, Hamilton, Ontario, January 23, 2001.

• Co-Chair Canada Bar Association — Ontario, International Law Section Programme, "Mapping the New Anti-dumping and Countervailing Duty Landscape: Statutory, Procedural and Administrative Rules to Follow", Ottawa, Ontario, September 13, 2000.

• Co-Chair of Canada Bar Association — Ontario, International Law Section Programme, "Mapping the New Anti-dumping and Countervailing Duty Landscape: Statutory, Procedural and Administrative Rules to Follow", Toronto, Ontario, September 14, 2000.

• Information Technology Association of Canada, "Compass Skills for Navigating the Bid Protest Forest : Procurement Protests, Dispute Resolution & the CITT", Speaker at conference held in Ottawa, Ontario, April 12, 2000.

• Co-Chair Canada Bar Association, Annual Institute, "From the Headlines: High Profile International Law Issues That Impact Practices of Canadian Lawyers", January 28, 2000.

• University of Windsor Law School, Canada-U.S. Trade Law, "International Law Practice — from WTO to NAFTA", March 23, 1999.

• Co-Chair of CBA-O/ABA International Law Sections Welcome Reception, Toronto, Ontario August 1, 1998.

• University of Windsor Law School , International Trade Class, Government Procurement Bid Challenge Procedure", October 6, 1997.

• University of Windsor Law School , Income Tax Class, "Ten Things to Remember About Those Other Taxes", October 6, 1997.

• University of Windsor Law School , Income Tax Class, "Ten Things to Remember About Those Other Taxes", October 31, 1996.

• University of Windsor Law School, Canada- U.S. Trade Law, "Ten Things to Remember About Government Procurement Review Complaints", October 31, 1996.

• American Bar Association Annual Conference, Montréal, Québec, "Government Procurement Review Complaints — Top Ten Things to Remember About Procurement Review Complaints Before the CITT", Speaker at conference, held April 25, 1996.

• University of Windsor Law School , Income Tax Class, "Ten Things to Remember About Those Other Taxes", October 30, 1995.

• University of Windsor Law School, Canada- U.S. Trade Law, "Government Procurement Review Complaints", October 30, 1995.

• Japanese External Trade Organization, "The NAFTA Rules of Origin", February 10, 1995.

In addition to Cyndee's regular postings on www.tradelawyersblog.com, www.canadalawblog.com and www.womenlayers blog.com, some of Cyndee's published articles include:

• Cyndee Todgham Cherniak, "Law Note - Ontario Welcomes Innovators and Entrepreneurs,"  Lang Michener LLP Winter In Brief 2008/2009.

• Cyndee Todgham Cherniak, "Travelling to the U.S.: Prepare for Confiscation and Backup Your Data," Lang Michener LLP Winter In Brief 2008/2009.

• Cyndee Todgham Cherniak, "Customs:  the Most Unassuming Export Pitfall:  U.S. Origin Goods,"  Vol. XXII No. 9 GST & Commodity Tax. Reprinted by permission of Carswell, a division of Thomson Reuters Canada Limited, October 2008.

• Cyndee Todgham Cherniak, "The Dissolution of the Parliament and the Effect on Business," Lang Michener LLP, September 9, 2008.

• Cyndee Todgham Cherniak, "AMP-tly Put: Comply with Export Control Law or Suffer Consequences of Non-Compliance " Thomson Canada Limited - GST & Commodity Tax, August 2008.

• Cyndee Todgham Cherniak, "Proposed 2008 budget GST clarifications for long-term care homes and retirement homes industries may cause assessed taxpayers to revisit closed assessments " CBA Commodity Tax, Customs and Trade Section e-Newsletter - Sales Tax, June 2008.

• Cyndee Todgham Cherniak," Canada Tables Consumer Protection Legislation". International Trade Alert, April 9, 2008.

• Cyndee Todgham Cherniak," Law Note - Purchaser in Canada Rules Are Complex When Selling to Mass Retailers" In Brief Spring 2008.

• Cyndee Todgham Cherniak, "Law Note - Update on Canada's Sanctions Against Burma and Others" In Brief Spring 2008.

• Cyndee Todgham Cherniak, " London Court of Arbitration Issues Ruling in First Softwood Lumber Agreement Arbitration", Trade Lawyers Blog, March 5, 2008.

• Cyndee Todgham Cherniak," Purchasers Get Burned", GST, Commodity & Tax, Carswell Thomson, ©2008 Thomson Canada Limited, March 2008.

• Cyndee Todgham Cherniak, "Have Clinton, Obama done their homework?", Law Times, March 17 - 24, 2008.

• Cyndee Todgham Cherniak, "Have Senators Clinton and Obama Done Their Homework?," Trade Lawyers Blog, February 2008.

• Cyndee Todgham Cherniak," Canada's Bill C-43 Incorporates Hidden Advance Data Element Requirements", Trade Lawyers Blog, February 15, 2008.

•  Cyndee Todgham Cherniak, " Canada Announces Launch of Free Trade Agreement Negotiations with Jordan", Trade Lawyers Blog, February 20, 2008

•  Cyndee Todgham Cherniak, "Have Clinton, Obama done their homework?", Law Times, March 17 - 24, 2008.

•  Cyndee Todgham Cherniak, "Creative Tax Planning for Real Estate Transactions: Goods and Services Tax and Retail Sales Tax Issues", Federated Press, Toronto, September 20, 2006.

•  Cyndee Todgham Cherniak, "WTO Trade Remedies: Rules of the Game for People's Republic of China After Accession to WTO", Tsinghua University , Beijing, China, International Conference Economic Development and Fair Trade, October 24 – 26, 2003.

•  Cyndee Todgham Cherniak, "The People's Republic of China and the WTO: An Overview Two Years Later" Canadian China Business Council Canada China Business Forum. Gala Issue, October 22, 2003, pages 26-31.

•  Jon Johnson and Cyndee Todgham Cherniak, "Effect of U.S. and Canadian Preferential Rules of Origin on the Development of Textile and Clothing Sectors in Developing Countries and the WTO Harmonization Program in the Clothing and Textile Sector", September 2003.

•  Cyndee B. Todgham Cherniak, "I Need New Glasses:  Cannot Believe my Eyes: Case Comment Aii; Foster Grant Case", GST & Commodity Tax, September 2003, Vol. XII No. 7, pages 51-54.

•  Cyndee Todgham Cherniak, " Canada and the United States:  A Co-ordinated Response to Border Security" American Bar Association, 2003 Spring Meeting, Washington, D.C. May 7 – 10, 2003.

•  Cyndee B Todgham Cherniak, " Canada's Export Controls:  Think before you Export", Canada China Business Council, Canada China Business Forum, January-February 2003, page 22.

•  Canada-China Business Council, "Importing Goods From China", Forum, September 2002.

•  Bar Admission Course Materials, Questions and Instructor Notes, "GST and Real Property Workshop", 2002.

•  Cyndee B. Todgham Cherniak, "Compliance Programs", Canada Trade Mission to India, New Delhi, April 24, 2002.

•  Cyndee B. Todgham Cherniak, "Doing Business in Canada", Canada Trade Mission to India April 21-26, 2002.

•  Cyndee B. Todgham Cherniak, " Ontario Retail Sales Tax and Used Vehicles", GST & Commodity Taxes (Vol. XVI, No. 3, April 2002).

•  Cyndee B. Todgham Cherniak, "AMPS Update" GST & Commodity Taxes (Vol. XVI, No. 3, April 2002).

•  Jon R. Johnson and Cyndee B. Todgham Cherniak, State Economic and Trade Commission and China Council for the Promotion of International Trade, "Canada's Antidumping and Countervailing Duty Regimes":  Only Canadian Speaker at "The International Conference on Law and Practice of Anti-dumping. Countervailing and Safeguards", Conference in Boao, China, December 17 – 19, 2001.

•  Cyndee B. Todgham Cherniak, Ontario Bar Association, "Goods and Services Tax Basics Pertaining to Real Estate Transactions", Speaker at Conference held on December 1, 2001.

•  Cyndee B. Todgham Cherniak, "The Customs Administrative Monetary Penalty System: The Good, The Bad and The Ugly", GST & Commodity Taxes (October 2001, Vol XV, No. 8, pages 59-61).

•  Cyndee B. Todgham Cherniak and Allan Gelkopf, "CCRA Roundtable: GST/HST Questions and Answers", Canadian Bar Association: Sales and Commodity Tax Section Newsletter (2001).

•  Cyndee B. Todgham Cherniak, "WTO Appellate Body Issues Decision Concerning Injury in Antidumping Case", OBA Globetrotter, October 2001.

•  Cyndee B. Todgham Cherniak, " China's Accession to the World Trade Organization", OBA Globetrotter, October 2001.

•  Jon R. Johnson and Cyndee B. Todgham Cherniak, New York State Bar Associations - Continuing Legal Education, International and Cross Border Internet Law, "Customs Law Governing Cross Border Purchases:  Overview of Customs Laws, Regulatory Bodies and Hot Topics in Canada; Speaker at conference held on March 23, 2001.

•  Cyndee B. Todgham Cherniak and Allan Gelkopf, "CCRA Roundtable: GST/HST Questions and Answers", Canadian Bar Association: Sales and Commodity Tax Section Newsletter (November 2000).

•  Information Technology Association of Canada, "Compass Skills for Navigating the Bid Protest Forest :  Procurement Protests, Dispute Resolution & the CITT", Speaker at conference held in Ottawa, Ontario April 12, 2000.

•  Cyndee B. Todgham Cherniak, "10¢ A Minute Plus Taxes: Part III — QST" GST & Commodity Taxes (Vol. XIV, No. 1, January/February 2000, page 5).

•  Cyndee B. Todgham Cherniak, "10¢ A Minute Plus Taxes: Part II — HST", GST & Commodity Taxes (Vol. XIII, No. 9, November 1999, page 67).

•  Cyndee B. Todgham Cherniak, "10¢ A Minute Plus Taxes: Part I — GST", GST & Commodity Tax (Vol. XIII, No. 8, October 1999, page 61).

•  Cyndee B. Todgham Cherniak, "Revenue Canada to Collect ORST at Border" Canada Bar Association — Ontario, International Law Section Newsletter — The Globetrotter (Vol. 3. No. 2, April 1999, page 16).

• Cyndee B. Todgham Cherniak, "Copyright, the Internet and Other New Media: A Canada/United States Perspective" Canada Bar Association — Ontario, International Law Section Newsletter — The Globetrotter (Vol. 3 No. 2, April 1999, page 17).

• Cyndee B. Todgham Cherniak, "Canada Magazine Bill C-55 Passed by House of Commons: What is Next?" Canadian Bar Association - Ontario, International Law Section Newsletter — The Globetrotter (Vol. 3 No. 2, April 1999, page l8).

• Cyndee B. Todgham Cherniak, "Ontario Employer Health Tax: The Progressive Packaging Case", GST & Commodity Tax (Vol. XIII, No. 3, April 1999, page 20).

• Cyndee B. Todgham Cherniak, "Strike Two? The Proposed Replacement for the Split Run Edition Tax" GST & Commodity Tax (Vol. XII No. 10, December 1998, page 81).

• Glenn Ernst and Cyndee B. Todgham Cherniak, "The Case Report: A Review of Recent GST & PST Decisions" CICA Commodity Tax Symposium, October 23-25, 1998.

• Cyndee B. Todgham Cherniak, "Unjust Enrichment, Part I: A Year in Review" GST & Commodity Tax (Vol. XII, No. 7, September 1998, Page 51).

• Cyndee B. Todgham Cherniak, "GST Bible for Real Estate Transactions, Practice, Precedents and Developments — GST Basics in a Real Estate Context" Canadian Bar Association— Ontario, Continuing Legal Education Speaker at conference held on June 8, 1998.

• Cyndee B. Todgham Cherniak, "<personname w:st="on"></personname> Rebate of GST on Stock Exchange Listing Fees" GST Commodity Tax (Vol. XII No. 3, April 1998, page 18).

• Cyndee B. Todgham, GPL Treatment Ltd. v. Louisiana-Pacific Corporation: A Warning Call to Canadian Lawyers", Canadian International Lawyer, Vol. 2, No. 2, (1997) at pages 90-94.

•  Dalton Albrecht and Cyndee B. Todgham, "Government Procurement Bid Challenges: A Primer (Part II)", The Canadian Law Newsletter, Vol. XXXII, No. 1, Winter 1997 at pages 33-44.

•  Dalton Albrecht and Cyndee B. Todgham, "Government Procurement Bid Challenges: A Primer (Part I)", The Canadian Law Newsletter, Vol. XXXI, Fall 1996 at pages 61-73.

•  Steve Bowman and Cyndee Todgham, "The Never-Ending Story: Garnishment and General Assignments of Book Debts" (1996), Canadian Tax Journal, Vol. 44, No. 4 at pages 1119-1126.

•  Cyndee Todgham, "What Is A Misrepresentation?" Canadian Tax Journal, (1996), Vol. 44, No. 2, at page 270.

•  Cyndee Todgham, "The Year in Review: Judicial Decisions - Commodity Tax and Trade", 1995 CICA Commodity Tax Symposium — presented by Albrecht.

•  P. David McCutcheon and Cyndee Todgham, "The Canadian Experience: Second Generation Legislative Improvements — Modern Statutory Enactments Provide the Tools for Change and a Starting Point for the Next Generation of Improvements" presented by McCutcheon at Joint C.B.A.O. and Florida B.A. seminar on February 20, 1993.

• Cyndee Todgham, "Producing and Distributing Canadian Records in the EEC: Translating the EEC Principles and National Copyright Schemes into Profits via the Use of a Few Simple Strategies" —presented, 1992.

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