Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



The New Harmonized Value-Added Tax System Regulations Contain a Surprise - An Anti-Avoidance Rule

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...

The HST is Coming, The HST is Coming

Kevin Marron has written a helpful article about harmonized sales tax in "The Canadian Lawyer" magazine entitled "The HST is Coming, The HST is Coming" - go to...

Canada's Department of Finance Releases Draft Regulations Re HST Place of Supply Rules

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 -...

Beauty and Bribery - Two Words I Would Not Expect To Use Together

Four Avon Products International (Avon) employees (including the President and Chief Financial Officer of the China operations) have been suspended after an internal investigation into improper payments (bribery) to Chinese...

Canada Border Services Agency Commences Reinvestigation of Normal Values re Steel Plate

On March 23, 2010, the Canada Border Services Agency (CBSA) initiated a re-investigation to update the normal values and export prices respecting certain steel plate originating in or exported from the People's Republic of China,...

Canada Border Services Agency Concludes Reinvestigation of Normal Values & Export Prices of Copper Pipe Fittings

On April 1, 2010 the Canada Border Services Agency (CBSA) concluded its reinvestigation of the normal values and export prices of certain cast and wrot copper pipe fittings from the United States of America, Korea and China....

British Columbia Starts Process to Pass HST Legislation

On March 30, 2010, the Government of British Columbia tabled Bill 9 - 2010, which is legislation to implement harmonized sales tax (HST) into B.C. law and wind down the British Columbia social services tax (BCSST) and hotel room...

The GST Changes Re "Financial Services" Are in Bill C-9

This is an unusual post for us - Bill C-9, "The Jobs and Economic Growth Act", which puts into legislation the Notice of Ways and Means Motion tabled with the 2010 Budget DOES INCLUDE THE CONTROVERSIAL CHANGES TO THE DEFINITION...

Lesson Learned From Rio Tinto Convictions: Doing Business in China Is Like Walking In The Dark

Many North American business people (and business people from the far corners of the Earth) go into China with blinders on. They see the money signs in front of them and do not look for the dangers.

The convictions on March 29,...

Canadian Companies Doing Business With Iran Should Prepare For New Sanctions

Canada's role in promoting new United Nations Security Council Resolutions against Iran is public. Canada will be hosting the G8 leaders on March 29-30, 2010 in Gatineau, Quebec (near Ottawa, Ontario).

Canada's Foreign Affairs...

The Brison Amendment to the Canada-Colombia FTA Will Put Canadian Companies in Colombia Under A Microscope

On March 24, 2010, an opposition MP, Liberal Scott Brison, spoke in Canada's House of Commons about an amendment to the Canada-Colombian Free Trade Agreement (or Side Agreements on Labour and Environment) that he had negotiated...

Canada's Foreign Extraterritorial Measures Act Creates Catch-22 for Cuba Trade

I have been intending to write another Foreign Extraterritorial Measures Act (Canada) ("FEMA") post for some time. I informed an U.S export controls lawyer of this intention earlier this week as I was being asked a FEMA...

Canada's FINTRAC Announces $36,100 Penalty Issued Against BC Company

On March 18, 2010, the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) issued a press release in which it announced the imposition of administrative monetary penalties in the amount of $36,100 against...

Verifications Under NAFTA Article 506 Are All The Rage

Recently, I have been informed of two NAFTA verifications being conducted by the Canadian Government in order to verify the correctness of NAFTA certificates of origin provided by U.S. companies and one NAFTA verification being...

Proposed HST Place of Supply Rule For Real Property Is Relatively Straight-Forward

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 (Seller) must charge, collect and remit HST in...

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...