Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



Duty Drawback May Be Found Money

Duty drawback may provide an opportunity to recover previously paid customs duties, AD/CVD duties and fees paid on imported goods in circumstances where the goods are exported in the same condition (or substantially the same...

A Vendor for ORST Purposes May Judicially Review Collections Action of Minister

A client came to me after the Ontario Minister of Revenue issued a writ of seizure and sale pursuant to paragraph 37(1)(b) of the Retail Sales Tax Act (Ontario). The writ of seizure and sale instructed the sheriff to seize my...

Rumours of a New Canadian AD/CVD Case Against Steel Grating

It may be that a new antidumping/countervailing duty case against steel gratings from China will be initiated in Canada on or before September 20, 2010 by the Canada Border Services Agency.  

The Canadian H.S....

In-House Legal Counsel May Be Wise to Pass Iran Sanctions Questions to Outside Lawyers

There is a debate concerning the provision of legal advice to circumvent economic sanctions laws that raises concerns in the United States among both in-house counsel and outside counsel. With the new export controls and economic...

Canada Imposes New Export Controls & Economic Sanctions Against Iran Affecting the Oil & Gas Industry

Any business in Canada's oil & gas sector who were/are doing business with Iran needs to look at the new rules as the landscape has changed dramatically. In June/July 2010, the Government of Canada promulgated the following...

The Waste Diversion Act, 2002 - Let's Start the Analysis Part I

This posting been prepared with the assistance of Dana Doidge and Rosetta Tang, summer students at Lang Michener LLP.

The Stewardship Ontario programs have come under fire, and rightly so.  What is interesting is the extent...

Textile/Apparel Compliance Headaches Continue

Originaly Published in the June 2010 JOC Magazine -

Anyone who imports textile or wearing apparel products knows that achieving 100% regulatory compliance has been challenging for both Customs and the trade community. In a...

CBP Unilaterally Changes the Rules Again?

On June 8, 2010, Asst. Comm. Baldwin again confirmed that it is CBP’s long-standing policy to encourage prior disclosures. The reason these comments are notable is that a number of Ports have attempted to use the CBP Form 28...

CPSC Issuing Its Own Detention Notices

Effective June 14, 2010, the U.S. Consumer Product Safety Commission (CPSC) has begun issuing detention notices for possible violations of its laws and regulations, rather than leaving that function in U.S. Customs and Border...

False Patent Marking Becomes Costly

The Texas district court has ruled in Forest Group v Bon Tool Co., 2010 U.S. Dist. LEXIS 41291 (S.D. Tex. Apr. 27, 2010) that if a party places a false patent marking on a product, the fine will be based on the maximum price at...

Noncompliance Headaches Continue

It has long been understood that achieving 100% trade compliance with textile and wearing apparel imports has been challenging for both Customs and the trade community. In a recent presentation, Janet Labuda, the U.S. Customs and...

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 Deadline is Fast Approaching

I enjoy reading Seth Godin's blog - www.sethgodin.com/sg/.  I had to share today's post since the deadline for HST readiness/preparedness is only 24 days away. Goods and services tax (GST)-registered businesses must...

The HST Place of Supply Rules and More Are Now in a Promulgated Regulation

In the June 9, 2010 Canada Gazette, the final HST place of supply regulations are published as SOR/2010-117 - now called "New Harmonized Value-added Tax System Regulations". Please go to the following link -...

New United Nations Security Council Resolution Against Iran: What Canadian Businesses Should Expect

On June 9, 2010, the United Nations Security Council passed new strict economic sanctions against Iran. The resolution builds on existing UN sanctions imposed since 2006 and expand the breadth and reach of such measures by...

Will the Recession Result in More U.S. Transportation Infrastructure Spending?

H.R. 4844 has been introduced by Rep. Charles Boustany, R-La., which if passed, would finally accomplish a long-awaited goal of those paying into the Harbor Maintenance Tax Fund. Specifically, the bill would require the money...