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Preferential Trade Agreements

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MILLAR KREKLEWETZ LLP is a boutique Canadian law firm with lawyers who have significant expertise in customs and trade matters involving Canada's various Preferential Trade programs.

The following is a short introduction to Canada's various Preferential Trade Programs, and the access that they allow Canadian businesses to the free trade in goods and services with many foreign countries.


Preferential Trade Programs

Canada has engaged a number of foreign countries in so-called "Free Trade Agreements" (or "FTAs") which are essentially preferential trade programs aimed at enabling Canadian importers and exporters to compete on an even playing field with local businesses in the particular FTA partner country by removing otherwise artifical barriers to trade in the global markets.

Under preferential trade programs like the ones outlined below, a range of Canadian goods and services benefit from the reduction or elimination of tariff and non-tariff barriers to trade, such as quotas or technical barriers.

Canada's FTA's are generally regarded as providing a competitive advantage across a wide range of Canadian industry sectors.

What FTAs does Canada have ?

Canada currently has the following preferential trade programs with the following foreign countries:

Country In Force Date
   
Korea January 1, 2015
Honduras October 1, 2014
Panama April 1, 2013
Jordan October 1, 2012
Colombia August 15, 2011
Peru August 1, 2009
EFTA* July 1, 2009
Costa Rica November 1, 2002
Israel January 1, 1997
Mexico January 1, 1994
United States           January 1, 1994

In addition, Canada's Department of Foreign Affairs, Trade and International Development is also in the process of negotiations with more than 60 other countries, crossing the panaply of the world's key markets

Rules of Origin & Assistance

All of the preferential trade agreements set out above operate under very technical rules for determining the duty free status of goods imported and exported to Canada (generally referred to as "Rules of Origin"), and some have similar rules affecting the "marking" requirements for the particular goods (e.g., "Made in Canada", etc.).    Millar Kreklewetz LLP offers assistance in determining the eligibility for duty free status, or other preferential treatement, under these various FTAs.

Exporter Verification

All of the preferential trade agreements set out above also provide rules allowing a country of import to verify the exporters eligibility for duty free import, and the way in which that eligibility may be audited or verified.  Millar Kreklewetz LLP offers assistance with all exporter verifications, whether initiated by the government of Canada (and related to Canadian importations), or initiated by a foreign government in respect of Canadian exported goods.

Trade Disputes

Many of these preferential trade agreements also provide established rules for trade and / investor disputes.  Millar Kreklewetz LLP offers assistance with all FTA relates trade and investor disputes.


Millar Kreklewetz LLP is well-placed to provide both substantive and procedural assistance with any of Canada preferential trade programs or FTAs, and interested persons are encouraged to contact us for a consultation on the issues inherent in their particular matters.

Canadian Income Tax Litigation

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Canadian Income Tax is not only a concern for residents of Canada, but should also be a concern for non-residents as well. 

Whether you are a large corporation planning to launch Canadian subsidiary, or a medium sized corporation looking to carry on business in Canada from across the border or overseas, you have to be aware of Canadian income tax rules.

In addition to the application of domestic Canadian income tax rules, corporations should consider the applicability of Canada’s numerous tax treaties, and the impact those may have on operations by varying the domestic rules that would be otherwise applicable. 

Millar Kreklewetz LLP has a number of lawyers with expertise in income tax issues, and specific experience with the Canada-US tax treaty, and is ready to assist companies looking to carry on business in Canada with their Canadian income tax compliance.

Please visit our Home Page or elsewhere on the Millar Kreklewetz LLP Website for free information about our core tax and trade practice areas.

If you are in need of assistance with Canadian Income Tax, please visit the Contact Us page, and feel free to contact one of our lawyers.  

Recent Anti-Dumping Investigations, Inquiries & Expiry Reviews

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Click here for an Introduction to Anti-Dumping and Countervailing Duties

MILLAR KREKLEWETZ LLP is a boutique Canadian law firm with lawyers who have significant expertise in customs and trade matters involving the imposition of anti-dumping duties and countervailing duties, and the application of Canada's Special Import Measures Act (SIMA).

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The following is a short summary of recent notable Anti-Dumping and Countervailing Investigations launched by the Canada Border Services Agency (CBSA), and Inquiries or Expiry Reviews launched by the Canadian International Trade Tribunal ("CITT").

Recent Notable Activity

The Canadian International Trade Tribunal (CITT) has recently initiated proceedings with respect to the following imported goods:

Oil Country Tubular Steel - December 4, 2014 (Section 42 Inquiry) - The CITT recently announced a section 42 proceeding in respect of the dumping of oil country tubular goods,, when originating in or exported from Chinese Taipei, the Republic of India, the Republic of Indonesia, the Republic of the Philippines, the Republic of Korea, the Kingdom of Thailand, the Republic of Turkey, Ukraine and the Socialist Republic of Vietnam.  The purpose of the section 42 inquiry under the Special Import Measures Act (SIMA) is to determine whether the dumping and subsidizing of the above-mentioned goods have caused injury or retardation or are threatening to cause injury.  Persons wishing to participate in the inquiry and at the hearing as a party must file a notice of participation with the Tribunal on or before December 15, 2014.  A public hearing relating to this inquiry is expected to be held in March 2015.

Certain Whole Potatoes - November 10, 2014 (Expiry Proceeding) - The CITT recently notified importers and exporters taht it will initiate proceedings to determine whether or not to initiate an Expiry Review of its prior finding made on September 10, 2010 (Expiry Review No. RR-2009-002), which had continued several orders relating to the dumping of certain whole potatoes. 

The current proceeding is to determine whether or not an Expiry Review will be initiatived, and it will not be initiated unless the CITT decides that there is sufficient information to indicate that it is warranted. 

The Tribunal's expiry proceeding will be conducted by way of written submissions.  Any firm, organization, person or government wishing to participate as a party in these proceedings must file a notice of participation with the Tribunal on or before November 26, 2014, and written submissions are due to be filed on December 3, 2014.

Further Assistance

Millar Kreklewetz LLP is well-placed to provide assistances with all anti-dumping and coutervailing matters. Please use the form on this page to contact us for specific legal advice applicable to their unique fact situation, or to initiate an appearance in respect of a current proceeding before the CITT.

Other Free Information on CITT Activity

Click here for further information on the CITT's Preliminary Injury Inquiries, click here for further information on the CITT's current and historic Section 42 Inquiries, and here for the CITT's current list of Expiry Reviews.

HST Lawyer

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An HST lawyer is typically a lawyer whose practice is focused on HST or GST issues. Canada’s “Harmonized Sales Tax” or “HST” in its short-form, is really part of our Goods and Services Tax system (“GST”), and provided for in Part IX of the Excise Tax Act.

HST lawyers will typically be familiar with most issues arising in the HST context, although some HST lawyers will practice in a variety of HST areas, while others may focus exclusively on certain types of HST issues. An HST lawyer will often also represent clients before many different levels of government (audits, objections, appeals), and many will also represent clients in appeals to the Tax Court of Canada.

Generally speaking, a HST lawyer will be more familiar with the HST than a general practitioner.

HST Lawyers at Millar Kreklewetz LLP

Millar Kreklewetz LLP has a number of HST lawyers with expertise across all possible HST issues, and who can represent you on HST matters before the Canada Revenue Agency (CRA), and any other government department.

The HST lawyers at Millar Kreklewetz LLP are also able to represent you before the Tax Court of Canada, the Federal Court of Appeal, and Supreme Court of Canada on any HST or GST matters.

Please visit our Home Page or elsewhere on the Millar Kreklewetz LLP Website for free information about our core tax and trade practice areas. If you are in need of a lawyer, please visit the Contact Us page, and feel free to contact one of our HST lawyers.

Canada Customs Lawyer

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A “Customs lawyer” is typically a lawyer whose practice is focussed on Customs or international trade issues. Canada’s Customs Act and Customs Tariff, and their subsidiary regulations, form the basis for Canada’s customs laws, and a Customs lawyer would be expected to have a fundamental understanding of how all of these laws and regulations operated, and would typically be familiar with most issues arising in the Customs context.

A Customs lawyer will often also represent clients before many different levels of government (audits, objections, appeals). Many Customs lawyers will also represent clients in appeals to the Canadian International Trade Tribunal, and sometimes, in the Tax Court of Canada.

Some Customs lawyers will practice in a variety of areas, while other Customs lawyers may focus exclusively on certain types of Customs issues. Generally speaking, a Customs lawyer will be more familiar with the Customs laws and regulations than a general practitioner.

Customs Lawyers

Millar Kreklewetz LLP has a number of Customs lawyers with expertise across all possible Customs issues, and who can represent you on Customs matters before the Canada Border Services Agency (CBSA), and any other government department. The Customs lawyers at Millar Kreklewetz LLP are also able to represent you before the Canadian International Trade Tribunal, Tax Court of Canada, the Federal Court of Appeal, and Supreme Court of Canada on any Customs or trade-related matters.

Please visit our Home Page or elsewhere on the Millar Kreklewetz LLP Website for free information about our core tax and trade practice areas.

If you are in need of a Customs lawyer, please visit the Contact Us page, and feel free to contact one of our Customs lawyers.

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