Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



NEXUS Travelers Must Carefully Maintain Receipts Over Thanksgiving

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...

Canadian International Trade Tribunal Agrees With Importer That Bows Are Festive

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...

Canada Post Strike Makes Filing Ontario Retail Sales Tax Appeals and Objections Multi-Step

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...

Partners/Partnerships Are Tricky With GST/HST

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".  ...

Can a "Purchaser in Canada" for Canadian Customs Purposes Change Status?

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)...

The Gloves Come Off: The Canada Border Services Agency Continues to Target Glove Imports

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....

Amalgamations and GST/HST

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...

The CBSA Is Targeting Tools, Implements, Cutlery, Spoons and Forks of Base Metals in 2011 National Priorities

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...

Free Trade Agreement Advance Rulings May Help Importers Minimize Assessment Risk

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...

Canada-EFTA FTA Verifications Are Different Than NAFTA

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...

Importers of Tires Into Canada To Come Under CBSA Scrutiny

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...

The Canada Border Services Agency Is Reviewing Imports of Aluminum Goods

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...

Canada Border Services Agency is Juiced to Verify Tariff Classification Compliance of Juice Importers

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...

Municipal Textile Shopping Bag Promotions Have Caught the Attention of the Canada Border Services Agency

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...

The Canadian Border Coppers Are Taking a Closer Look at Copper Importers

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...

Importers of Jewelry Into Canada Should Look Carefully At Valuation

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...