Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson

2010 Federal Budget Contains GST Landmine for Financial Services Industry

The March 4, 2010 Canadian Federal Budget attaches a Ways and Mean Motion amending the "financial services" definition in the Excise Tax Act (a.k.a. the GST Legislation).  These legislative amendments are not discussed in...

Suppliers In Non-HST Provinces Beware: Proposed HST Place of Supply Rules for Goods (Tangible Personal Property)

On February 25, 2010, Canada's Department of Finance released its proposed harmonized sales tax (HST) place of supply rules which will be used to determine whether a supplier must charge, collect and remit HST in connection with...

Sales Tax & Customs Compliance vs Initiative

I am a huge fan of Seth Godin. However, he scared me this morning by beating me to a post. While Seth's post entitled "It's easier to teach compliance than initiative" (go to the following link - sethgodin.typepad.com) has...

Canada Border Services Agency Gives Self Mixed Review in Internal Audit

On February 22, 2010, the Canada Border Services Agency (CBSA) posted an internal audit report concerning the adequacy and effectiveness of the control framework for the administration of permit, licence and other requirements...

Get Audit Organized! Meticulously Detail Documents Provided to Auditors

Keeping track of the documents provided to any auditor (income tax, sales tax, customs duties, antidumping duties, etc.) is very important. I cannot say how many times I have come in after an auditor's visit to a new client and...

The 2010 Vancouver Olympics: Avoiding Immigration Problems at the Canadian Border

We are happy to provide a guest post by Henry J. Chang - my "go to" Canadian immigration lawyer called in both Ontario and California;

As the 2010 Vancouver Olympics will begin on February 12, 2010, it is important to...

Visitors to the Vancouver 2010 Olympics Need to Comply with Canada's Customs/Import Laws

The Canada Border Services Agency (CBSA) has not yet released a policy statement or guidance for the many visitors to Canada, who specifically plan to attend the Vancouver 2010 Olympics. Canada is looking forward to receiving the...

Canada's CITT Dismisses Procurement Complaint re Services as Below Threshholds

On January 5, 2010, the Canadian International Trade Tribunal made a decision to not initiate a inquiry into a procurement bid challenge filed at A-1 Cleaners against the Department of National Defence for cleaning and janitorial...

The New TSA "Countries of Interest" Airport Security Rules May Offend Canada's Human Rights Laws

I am not saying that airport security is not important. I am not intending to undermine the security of people who fly on airplanes (as I fly a lot).

That being said, the new Transportation Safety Administration (TSA) rules may...

Canadian Importers Need to Reconsider Value For Duty If Pay Management/Administrative Fees to Exporter

On July 13, 2009, I posted an blog posting entitled "Canada Border Services Agency Releases D-Memo on Subsequent Proceeds" - see the following link -...

Ontario Vendors and Purchasers Assessed Ontario Retail Sales Tax May Judicially Review Collections Actions Taken Without Authority

I enjoy the academic exercise of reviewing statutory provisions. Some may say that I should find a better hobby. They are probably correct.

However, I have noticed something that is interesting and may be helpful to persons in...

"Export Controls" is Canada's New Watch Word

A new internal Canadian government report (dated November 2008) identified limitations in Canada's export reporting and highlighted concerns with compliance with export controls compliance.  What this means for...

Effect of Dissolution of Canada's Parliament During Election Campaign

On September 7, 2008, the Governor General of Canada dissolved the House of Commons on the advice of the Canadian Prime Minister, The Right Honourable Stephen Harper.  The Governor General of Canada further gave...

Supreme Court of Canada Elevates Solicitor-Client Privilege to Quasi-Constitutional Right

In July 2008, Canada's Supreme Court of Canada issued a landmark decision (Privacy Commissioner of Canada v. Blood Tribe Department of Health) concerning solicitor-client privilege in Canada. It is a great decision – to...

Canada's Privacy Commissioner's News Release on Enhanced Drivers' Licenses

News Release

Enhanced driver’s licences concern Canada’s privacy guardians

Federal-Provincial-Territorial Meeting of Information and Privacy Commissioners and Ombudsmen

VICTORIA, February 5, 2008 – Plans to ...

Health Canada to Label Bisphenol A as Dangerous

Canada's Globe & Mail newspaper reports that on April 16, 2008, Health Canada may label bisphenol A a dangerous substance.  However, it is not expected that Health Canada or other governmental departments will, in the near...