CALL US TODAY
(416) 864 - 6200
  • Millar Kreklewetz

    Welcome to

    MILLAR KREKLEWETZ LLP

    TAX & TRADE LAWYERS

    We are a super-boutique Canadian tax and trade law firm, with litigation and planning expertise in tax, trade, GST/HST and customs matters. Our client base is comprised of national and international leaders in almost every industry sector who have come to rely on us for the specific and cost-effective litigation services and advice that we can provide.

    MORE
  • Income Tax

    TAX & TRADE LITIGATION

    When matters cannot be resolved with the governmental authorities to our clients’ satisfaction, we represent them in tax and trade litigation before all relevant courts, and at all levels of court, including before the Tax Court of Canada, the Canadian International Trade Tribunal, the Federal Court and Federal Court of Appeal, and the Supreme Court of Canada.

    MORE
  • GST

    GST / HST

    GOODS & SERVICES TAX

    Our tax practice includes a focus on Canada’s GST/HST system, which is a multi-level, value-added taxing system, imposed under Canada's Excise Tax Act (the ETA), and administered by the Canada Revenue Agency (the CRA). The GST applies at a 5% rate federally, and the HST applies an additional provincial component by province, resulting in GST/HST rates ranging from 5% to 15% nationally.

    MORE
  • Customs

    CUSTOMS & TRADE

    Our Customs and Trade practice focuses on all Canadian issues affecting the movement of goods to and from Canada, including tariff classification, origin, valuation, marking, seizures and ascertained forfeitures, and export controls. Our trade practice also includes assisting clients on NAFTA, and Anti-Dumping & Countervail (SIMA) matters, and much much more.

    MORE
  • Direct Selling

    DIRECT SELLING

    Our firm has a special focus on direct selling companies. Our firm is truly a “one stop shop” for direct sellers looking to expand into the Canadian marketplace. From tax structuring assistance to help with incorporation, to compliance with Canada’s anti-pyramid laws and provincial consumer protection licensing, we have assisted hundreds of direct selling companies in the Canadian marketplace with their legal compliance, including four of the last six DSA Rising Star Award winners!

    MORE

Tax & Trade Blog

  • Home
    Home This is where you can find all the blog posts throughout the site.
  • Categories
    Categories Displays a list of categories from this blog.
  • Tags
    Tags Displays a list of tags that have been used in the blog.
  • Bloggers
    Bloggers Search for your favorite blogger from this site.
  • Archives
    Archives Contains a list of blog posts that were created previously.

Customs & Trade Blog - Tax & Trade Blog

International Trade Report

EXPIRY REVIEW: STEEL SHEET 2

CITT REVIEWING ANTI-DUMPING DUTIES ON STEEL SHEET FROM TURKIYE & VIETNAM


On September 9, 2025, the Canadian International Trade Tribunal (the “CITT”) issued a noticethat it was beginning an expiry review in respect of corrosion-resistant steel sheet 2 originating in or exported from the Republic of  Türkiye and the Socialist Republic of Vietnam (the “Subject Goods”).  On September 10, 2025, the Canada Border Services Agency (“CBSA”) similarly gave notice of the initiation of their parallel expiry review investigation.

More details on the technical definition of the Subject Goods can be found here.

Last modified on
Hits: 51
0

Customs & Trade Blog - Tax & Trade Blog

International Trade Report

PROVISIONAL DUTIES IMPOSED ON STEEL WIRE

CERTAIN CARBON AND ALLOY STEEL WIRE


On September 4, 2025, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping in respect of certain carbon and alloy steel wire originating in or exported from China, Taiwan, India, Italy, Malaysia, Portugal, Spain, Thailand, Türkiye, and Vietnam (the “Subject Goods”).

Provisional duties are now imposed on imports of the Subject Goods released from the CBSA on or after September 4, 2025!

Last modified on
Hits: 18
0

Customs & Trade Blog - Tax & Trade Blog

International Trade Report

US SUSPENDS DE MINIMIS DUTY-FREE TREATMENT

IMPORTS TO US NO LONGER BENEFIT FROM $800 DUTY-FREE LIMIT


Effective 12:01 a.m. (ET) on August 29, 2025, the United States (“US”) suspended the de minimis shipment exemption for goods imported from Canada, Mexico, and all other countries, marking a significant shift in cross-border trade rules.  The move, announced in a July 30, 2025 Executive Order by President Donald Trump, accelerates a policy change which had been expected in 2027.

This development will impact Canadian exporters who have relied on de minimis duty-free treatment to ship low-value goods to US consumers.  It will also impose new compliance obligations on carriers and exporters.

Last modified on
Hits: 208
0

Customs & Trade Blog - Tax & Trade Blog

International Trade Report

CONTROLLED GOODS PROGRAM RENEWALS

TIMELY RENEWAL APPLICATIONS NECESSARY TO AVOID MAJOR HEADACHES


Like many other western nations, Canada regulates the possession and transfer of various military weapons and technologies through its Controlled Goods Program (respectively (“Controlled Goods” and the “CGP”).

In order to possess, examine or transfer Controlled Goods, a person must be registered (or exempt therefrom) under the CGP ("Registration" and a "Registered Party").  As Registration does not last indefinitely, Registered Parties must ensure their Registration never lapses and that required Applications for Renewal ("Renewal Applications") are prepared well in advance of their due dates.  Lapses in Registration, even only one day, can result in technical breaches, exclusion from the CGP and very serious headaches for businesses reliant on the CGP. 

Last modified on
Hits: 370
0

Customs & Trade Blog - Tax & Trade Blog

International Trade Report

BRINGING GOLD TO CANADA?

COMPLICATED


Many newcomers to Canada arrive with valuable assets such as jewellery, gold bullion, or financial instruments.  A question we often receive is how to bring these items legally into Canada.  The answer is not always straightforward.  Canada has complex customs and financial regulations, and navigating them properly usually requires planning ahead and proper understanding of the rules.

Gold Jewellery

Under the Customs Act and its regulations, all goods brought into Canada must generally be reported at the nearest customs office.  This requirement applies no matter how the goods were acquired, whether purchased, received as a gift, or awarded as a prize.

Last modified on
Hits: 635
0

Toronto Office

10 Lower Spadina Avenue, Suite 200, Toronto, Ontario, M5V 2Z2 Canada
Phone: (416) 864-6200| Fax: (416) 864-6201

Client Login

To access the Millar Kreklewetz LLP secure client file transfer system, please log in.