Contributing Lawyers

Subsection 24(3) of the Retail Sales Tax Act (Ontario) (ORSTA) requires that a notice of objection be served on the Minister by sending the notice of objection by registered mail.  Subsection 25(3) of...

Canada has imposed wide reaching economic sanctions and trade restrictions against Libya. Canada has two sanctions regimes in place against Libya:

1) Multilateral sanctions as agreed by the United Nations imposed pursuant to the...

On June 14, 2011, the Canadian House of Commons voted to recognize the Libyan rebel government, the National Transitional Council (TNC) as the legitimate representative of the Libyan people.

What this means is that the...

Canada has imposed wide reaching economic sanctions and trade restrictions against Iran. Canada has two sanctions regimes in place against Iran:

1) Multilateral sanctions as agreed by the United Nations imposed pursuant to the...

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)...

As discussed in my May 28, 2011 blog post entitled "The CBSA's Trade Compliance Post Release Verification Hit List of 2011", the Canada Border Services Agency is targeting gloves for tariff classification and tariff treatment....

A Canadian business that plans to import goods from one of Canada's free trade agreements partners (United States, Mexico, Chile, Israel, Costa Rica, Peru, Iceland, Norway, Lichtenstein and Switzerland) may ask for an advance...

The Canada - European Free Trade Association (EFTA) Free Trade Agreement (Canada-EFTA FTA) does not follow the NAFTA model for origin verifications. In some respects, the Canada-EFTA FTA model is better for Canadian importers as...

The Canada Border Services Agency (CBSA) is targeting stone and articles of stone in its 2011 national priorities for post-release trade compliance verifications. The H.S. tariff classification code that the CBSA has indicated...

As far as I know, Canada does not have imminent plans to initiate a China-specific safeguard case against tires from China. The Canada Border Services Agency (CBSA) has a different focus. The CBSA has included motor car, bus and...

The Canada Border Services Agency (CBSA) is busy in its role as the enforcer of anti-dumping and countervailing duty orders of the Canadian International Trade Tribunal (CITT). On March 19, 2009, the CITT issued an anti-dumping...

The Canada Border Services Agency (CBSA) is targeting juice in its 2011 national priorities for post-release trade compliance verifications. This is the second year for this verification target because significant non-compliance...

The Canada Border Services Agency (CBSA) is targeting textile bags in its 2011 national priorities for post-release trade compliance verifications. Is this a coincidence or a result of the increase in imports of textile bags due...

The Canada Border Services Agency (CBSA) is targeting copper and articles thereof in its 2011 national priorities for post-release trade compliance verifications.  I believe that copper and copper products are being targeted...

As discussed in my post yesterday about the Canada Border Services Agency's hit list for post-release national priorities verifications (audits), importers of jewelry will be under a microscope in 2011. The CBSA plans to conduct...

The Canada Border Services Agency (CBSA) conducts 4 main types of verifications (audits) in connection with imports of commercial goods:

1. At-the-border Verifications: These verifications occur at the time goods and people pass...