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...

Canada Border Services Agency Makes Changes to Administrative Monetary Penalty Regime

On February 26, 2010, the Canada Border Services Agency released Customs Notice CN-10-002 "Key Changes to the Administrative Monetary Penalty System (AMPS) Regime as a Result if the AMPS Fundamental Review". Please go to the...

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's CBSA Commences Reinvestigation of Antidumping Duties on Bikes

Canada has imposed antidumping duties on bicycles from China and Taiwan for over 17.5 years.  On February 22, 2010, the Canada Border Services Agency (CBSA) commenced a reinvestigation of normal values and export prices on...

Canada's CBSA's Behind Closed Door Discussions Include 10+2 Reporting for All Modes

The rumour mill is that the Canada Border Services Agency is considering implementing 10+2 reporting requirements on all modes of importation. The 10+2 reporting requirements are to be implemented by way of regulation. This means...

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...

Thai Cigarette WTO Report Will Provide Answers About Related Party Transaction Value

There is a World Trade Organization (WTO) dispute that has been flying under world radar because it is between two developing countries, the Philippines and Thailand and a "sin product", being cigarettes. "Thailand — Customs and...

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...

Canada's CBSA Posts Information For Media Attending 2010 Winter Games

On January 22, 2010, the Canada Border Services Agency posted a Fact Sheet entitled "Media Coming to Canada for the 2010 Winter Games". The following information is provided:

To facilitate this process the CBSA established the...

WTO Agrees to Establish Panel in the United States: Tyres Safeguard Case

On January 19, 2010, the World Trade Organization (WTO) agreed to establish a DSB panel to hear the dispute United States - Measures Affecting Imports of Certain Passenger Vehicle and Light Truck Tyres from China (DS399) filed by...

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...

The Court Says No Juridiction to Hear Ford Certificate of Origin Case

The U.S. Court of International Trade (USCIT) issued a decision this week and threw out request by Ford requesting that U.S. CBP be ordered to consider post-entry refund claims filed after one year from the date of importation....

Organization of Documents is Important For a Smooth Customs Verification and Appeals

For the second time in 2010, I discussed with a client the importance of keeping organized records of customs documents. One client was appealing a decision of the Canada Border Services Agency (CBSA) to the Canadian...

It is 2010 - Time to Recheck Canadian Tariff Numbers & Duty Rates

On January 11, 2010, the Canada Border Services Agency (CBSA) released its 2010 Tariff Amendments (T2010-1), which affects Chapters 1, 2, 4, 6, 15, 16, 17, 19, 21, 22, 38, 40, 42, 43, 56, 59, 64, 65, 68, 70, 89, 94, &...

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 Border Services Agency Creates New Program for Tariff Classification Rulings

On November 26, 2009, the Canada Border Services Agency (CBSA) announced that tariff classification rulings issued in response to a request by an importer, non-resident exporter or producer, or a person authorized to account for...