Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson

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...

Proposed HST Place of Supply Rules Are Game-Changers

On February 25, 2010 (88 days until harmonization implementation in Ontario and British Columbia), the Department of Finance released the proposed harmonized sales tax (HST) place of supply rules. Here is a link to the pages of...

Canada STILL Has Not Ratified ICSID

It is embarrassing - Canada signed the Convention on the Settlement of Investment Disputes between States and Nationals of Other States (the ICSID or the Washington Convention) on December 15, 2006 and passed legislation granting...

Foreign Companies Doing Business In China Must Watch Rio Tinto Employees Prosecution

I have told many clients, the laws of China are different than the laws of their home jurisdiction (e.g., Canada). What may not get you into trouble in Canada, may get you into trouble in China. That being said, criminal laws...

Canada Likely to Soon Impose Additional Export Controls & Economic Sanctions Against Iran

Canadian businesses should expect a new round of Iran Sanctions in the near future. On February 10, 2010, Prime Minister Harper issued the following statement:

"Canada is deeply disturbed by Iran's decision further to enrich its...

Some Ontario HST Transition Rules for Lawyers, Accountants & Other Service Providers

Ontario is merging the Ontario retail sales tax ("ORST") with Canada's federal goods and services tax (GST) on July 1, 2010, creating the harmonized sales tax (OHST). Many service providers in Ontario (such as lawyers and...

United States Moving Towards Country of Origin Labeling on Fuel

Representative Bruce Braley, D- Iowa has sponsored HR 4512 in the United States House of Representatives, legislation that ultimately requires country of origin labelling on fuel.

Section 3 of the "Country-of-Origin Labeling...

What Are the World Leaders Promoting: Trade or Protectionism?

The National Post contains a great post by Terence Corcoran entitled "The loopy Obama-Sarkozy axis of trade".  He is right on point. Corcoran observes "on trade issues that [Obama and Sarkozy] promoted ideas that...

Canada-EU CETA Update #2: What Do Canadian Negotiators Need to Know

My good friend Riyaz Dattu (and Peter Glossop) at Oslers is reporting that:

Canadian officials are anxious to receive input from Canadian business. Businesses should consider both their defensive trade strategies in adjusting to...

Canada is Consulting with Stakeholders on Updates to Canada-Switzerland Tax Treaty

Negotiations to update the income tax treaty between Canada and Switzerland will commence the week of February 8, 2010, in Bern. This is a positive development that follows-up on the Canada-European Free Trade Association free...

HST Implementing Legislation Has Been Passed in Ontario and House of Commons/Senate

The "Jaws" theme is playing in the background ....

In December 2009, the formal steps were taken to pass the harmonized sales tax ("HST") implementing legislation in the Ontario Legislature and Canada's House of Commons and...

Canada Joins WTO Dispute Against China Re Export Restraints Re Raw Materials

On January 5, 2010, Canada's Minister of International Trade announced that Canada has officially joined the WTO dispute filed by the EU, the US and Mexico against China in respect of export restraints in respect of raw...

Preparing for Harmonized Sales Tax

The current plans are that Ontario and British Columbia will harmonize their provincial sales taxes ("PST") with the goods and services tax ("GST") on July 1, 2010. Whether you support the idea of harmonized sales tax ("HST") or...

Australian competition authority closes further on cartel behaviour and issues guidelines on new provisions

On 28 October 2009 the Australian competition authority (the ACCC)announced that it had commenced action against Thai Airways International in the Federal Court alleging that it had also engaged in price fixing overseas which...