Duty drawback may provide an opportunity to recover previously paid customs duties, AD/CVD duties and fees paid on imported goods in circumstances where the goods are exported in the same condition (or substantially the same...
A client came to me after the Ontario Minister of Revenue issued a writ of seizure and sale pursuant to paragraph 37(1)(b) of the Retail Sales Tax Act (Ontario). The writ of seizure and sale instructed the sheriff to seize my...
There is a debate concerning the provision of legal advice to circumvent economic sanctions laws that raises concerns in the United States among both in-house counsel and outside counsel. With the new export controls and economic...
Any business in Canada's oil & gas sector who were/are doing business with Iran needs to look at the new rules as the landscape has changed dramatically. In June/July 2010, the Government of Canada promulgated the following...
This posting been prepared with the assistance of Dana Doidge and Rosetta Tang, summer students at Lang Michener LLP.
The Stewardship Ontario programs have come under fire, and rightly so. What is interesting is the extent...
Originaly Published in the June 2010 JOC Magazine -
Anyone who imports textile or wearing apparel products knows that achieving 100% regulatory compliance has been challenging for both Customs and the trade community. In a...
The June 9, 2010 Canada Gazette (Part II, Vol 144, No. 12) contained the New Harmonized Value-Added Tax System Regulations SOR/2010-117. Part 2 (section 34-37 contain the HST anti-avoidance rules. These rules are in...
I enjoy reading Seth Godin's blog - www.sethgodin.com/sg/. I had to share today's post since the deadline for HST readiness/preparedness is only 24 days away. Goods and services tax (GST)-registered businesses must...
In the June 9, 2010 Canada Gazette, the final HST place of supply regulations are published as SOR/2010-117 - now called "New Harmonized Value-added Tax System Regulations". Please go to the following link -...
Here is the approved version of the U.N Security council Resolution 1929 (2010) against Iran - tinyurl.com/2eqpa2l and statements made at the U.N. Security Council 6335th Meeting on June 9, 2010.
The content does not...
On June 9, 2010, the United Nations Security Council passed new strict economic sanctions against Iran. The resolution builds on existing UN sanctions imposed since 2006 and expand the breadth and reach of such measures by...
On May 24, 2010, Canada's Prime Minister Harper issued a statement that Canada will be imposing new economic sanctions on trade, investment and other bilateral relations against North Korea and will be adding North Korea to the...
There are reports that a U.N Security Council Resolution Against Iran will be presented to the entire 15-member UN Security Council at 4 p.m. today. The reports are that China nad Russia have agreed with the draft text in...
Many Canadian businesses that manufacture, distribute and.or sell controlled goods in Canada (whether or not there is a foreign/export component to the business) are not familiar with the existance of the The Controlled Goods...
The harmonized sales tax (HST) place of supply rules include a specific rules for "services rendered in connection with litigation". These rules apply to lawyers, process servers, transcription service providers, those who...
On April 30, 2010, Canada's Department of Finance released "Draft Regulations in respect of the Place of Supply Rules of Property and Services. To obtain a copy, please go to the following link -...
