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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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    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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    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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  • 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.

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

CBSA INVESTIGATING PLYWOOD IMPORTS AGAIN

ALLEGED DUMPING OF DECORATIVE AND NON-STRUCTURAL PLYWOOD FROM CHINA


On April 10, 2026, 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 Plywood originating in or exported from the Peoples’s Republic of China (“China”). This investigation was prompted by complaints filed by Columbia Forest Products and the Canadian Hardwood Plywood and Veneer Association, and it is the second such investigation by the CBSA scrutinizing imports of plywood from China.

The Subject Goods

The goods under investigation are more specifically defined as:

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

SUPPLY CHAIN LABOUR REPORTS DUE MAY 31

FEDS NOW EXPECT MORE TO PREVENT FORCED/CHILD LABOUR IN SUPPLY CHAINS


May 31, 2026 is the due date for annual reports (“Annual Reports”) required under Canada’s Fighting Against Forced Labour and Child Labour in Supply Chains Act (the “Act”).

In this International Trade Report, we explain what these Annual Reports require, how those requirements have changed for 2026, and other useful guidance for businesses impacted by the Act’s mandatory reporting regime.

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

CANADA HAS A JONES ACT!

COASTING TRADE ACT BARS FOREIGN SHIPS FROM MOVING GOODS WITHIN CANADA


The Jones Act is a United States (“US”) statute barring foreign vessels from moving goods between two points in the US. The little-known Coasting Trade Act (the “CTA”), administered by Transport Canada, is Canada’s equivalent to the Jones Act.

In this International Trade Report, we compare the CTA with its US counterpart and explore how to navigate its complex rules.

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Customs & Trade Blog - Tax & Trade Blog

 International Trade Report

SAFEGUARD INQUIRY: CANNED/FROZEN VEGGIES

 CITT TO DETERMINE WHETHER IMPORTS THREATEN CANADIAN PRODUCERS


On March 16, 2026, the Canadian International Trade Tribunal (“CITT”) issued a Notice of Commencement of Safeguard Inquiry under the Canadian International Trade Tribunal Act in respect of imports of certain canned and frozen vegetables (“Subject Goods”). The matter was referred to the CITT by the Government of Canada through an Order in Council on March 13, 2026, which was prompted by a formal request from the Canadian Association of Vegetable Growers and Processors.

The Subject Goods

The goods under investigation are more specifically described as:

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

CBSA INVESTIGATING UNARMOURED BUILDING CABLES

DUMPING OF UNARMOURED BUILDING CABLES FROM CHINA


On March 16, 2026, 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 unarmoured building cables from China. This investigation was prompted by a complaint filed by a manufacturer in Quebec.

The goods under investigation are more specifically described as:

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