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  • Millar Kreklewetz

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    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.

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  • 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.

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  • 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.

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  • 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.

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    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!

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Tax & Trade Blog

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

CANADA OPENS 2025 DAIRY QUOTA APPLICATIONS

APPLICATION PERIOD RUNS UNTIL JUNE 15, 2025


Global Affairs Canada (“GAC”) recently announced the opening of the tariff-rate quota (“TRQ”) application period for the 2025-2026 dairy year, which is open from May 1 to June 15, 2025.  There are no changes to the existing ministerial allocation policies from the previous year, though this will be the second year Canada applies its new CPTPP dairy TRQ policies we have previously written about here.

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

CBSA INVESTIGATING STEEL STRAPPING

DUMPING OF STEEL STRAPPING FROM CHINA, KOREA, TÜRKIYE & VIETNAM


On May 12, 2025, the Canada Border Services Agency (“CBSA”) issued a Notice of Initiation of Investigation under the Special Import Measures Act (“SIMA”) in respect of the alleged dumping of certain steel strapping originating in or exported from China, Korea, Türkiye and Vietnam.  This investigation was prompted by a complaint filed by JEM Strapping Systems Inc., a manufacturer located in Ontario.

This investigation continues a broader trend of increased scrutiny on foreign steel products.  Just last month, the CBSA and the Canadian International Trade Tribunal (the “CITT”) launched investigations into potential dumping of steel wire, which we wrote about here.

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

SIMA EXPIRY REVIEW ORDER:

SILICON METAL ORIGINATING IN OR EXPORTED FROM CHINA


On April 30, 2025, the Canadian International Trade Tribunal (the “CITT”) announced an Order in Expiry Review RR-2024-002 (the “Order”), continuing its finding of material injury in respect of the dumping of Silicon Metal originating in or exported from the People’s Republic of China (the “Subject Goods”). 

The Subject Goods

The Subject Goods are defined as:

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 International Trade Report

INVESTIGATION OF RENEWABLE DIESEL ENDS

CITT CONCLUDES NO REASONABLE INDICATION OR THREAT OF INJURY


While we have written about a number of anti-dumping and subsidy investigations by the Canada Border Services Agency (“CBSA”) where Anti-Dumping Duties and/or Countervailing Duties (ADD/CVD) have been imposed, infrequently such investigations can also terminate without the imposition of any ADD/CVD. 

The recent decision by the Canada International Trade Tribunal (“CITT”) into the alleged dumping and subsidizing of Renewable Diesel originating or exported from the United States serves as a timely example of such a termination.

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 International Trade Report

RETALIATORY TARIFF RELIEF IMPLEMENTED

REMISSION AVAILABLE FOR SURTAXES IMPOSED ON US GOODS


We had previously written that the Government of Canada (“Canada”) was planning to provide a remission process for its retaliatory tariffs here

On April 16, 2025, Canada implemented the United States Surtax Remission Order (2025) (the “Order”), providing an avenue for much needed relief from its three rounds of retaliatory tariffs.  Importers seeking to mitigate the effects of Canada’s retaliatory tariffs should seek legal advice from international trade counsel to determine their eligibility and assist with remission applications.

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