November 21, 2012By: Cyndee Todgham Cherniak
Black Friday and Thanksgiving week-end often ends in tears and frustration as Canadian travelers run into difficulties at Canada-US border crossings and at airports.
Canadians join in the U.S. tradition of bargain shopping on...
Posted in GST/PST and Other Non-Income Taxes, Customs Duties, USA, Canada, Border Security Initiatives, Government Relations | No Comments
June 23, 2011By: Cyndee Todgham Cherniak
On May 27, 2011, the Canadian International Trade Tribunal (CITT) issued its decision in Danson Decor Inc. v. The President of the Canada Border Services Agency (AP-2009-066) in which it sided an importer who sought a refund...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Trade Law, Customs Duties, Canada, Government Relations | No Comments
June 17, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Lawyers Blog, Canada, Government Relations | No Comments
June 11, 2011By: Cyndee Todgham Cherniak
Partners and partnerships are different legal entities for goods and services tax (GST) / harmonized sales tax (HST) purposes. Pursuant to subsection 123(1) of the Excise Tax Act (Canada), a partnership is a "person". ...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Corporate & Securities Law, Corporate Governance / Corporate Responsibility / Codes of Conduct, Canada, International Transactions, Government Relations | No Comments
June 09, 2011By: Cyndee Todgham Cherniak
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)...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Customs Duties, Global Compliance & Risk Management, Government Relations | No Comments
June 09, 2011By: Cyndee Todgham Cherniak
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....
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Customs Duties, Government Relations, Global Compliance & Risk Management | No Comments
June 08, 2011By: Cyndee Todgham Cherniak
Amalgamations are the combining of one or more corporation to form a new entity. For example, Corporation A and Corporation B can amalgamate under corporate laws to form Corporation AB. The assets and liabilities are...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Canada, International Transactions, Incorporating in Canada, Government Relations, Corporate & Securities Law | No Comments
June 07, 2011By: Cyndee Todgham Cherniak
The Canada Border Services Agency (CBSA) is targeting tools, implements, cutlery, spoons and forks of base metals and parts in its 2011 national priorities for post-release trade compliance verifications. This is an...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Customs Duties, Global Compliance & Risk Management, Government Relations | No Comments
June 06, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Mexico, USA, Customs Duties, Global Compliance & Risk Management, Government Relations | No Comments
June 04, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Customs Duties, Global Compliance & Risk Management, Government Relations | No Comments
June 02, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Customs Duties, Global Compliance & Risk Management, Government Relations | No Comments
June 01, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, China, Global Compliance & Risk Management, Government Relations, Trade Remedies, Anti-Dumping | No Comments
June 01, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Customs Duties, Global Compliance & Risk Management, Government Relations, Food Law, Food and Drug Regulation, Food Safety | No Comments
May 31, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, Environmental Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Global Compliance & Risk Management, Government Relations, Customs Duties | No Comments
May 30, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Customs Duties, Global Compliance & Risk Management | No Comments
May 29, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Administrative and Regulatory Law, GST/PST and Other Non-Income Taxes, Trade Law, Canada, Dispute Settlement, Global Compliance & Risk Management, Government Relations | No Comments