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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

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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Customs & Trade Blog - Tax & Trade Blog

 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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Customs & Trade Blog - Tax & Trade Blog

 International Trade Report

USMCA ORIGIN: ANALYTICAL RULES

PLANNING FOR TRUMP TARIFFS


While President Trump has instituted a pause on his tariffs implemented through executive orders on March 6 and April 2, 2025, many Canadian businesses may be unaware that this reprieve  only extends to Canadian exports that qualify for preferential treatment under the United States Mexico Canada Agreement (“USMCA”). 

Accordingly, Canadian businesses need to place a premium on understanding and properly applying USMCA origin status.

This is the first of a two-part series on how one can claim USMCA preferential tariff treatment and focuses on the substantive origin analysis, following which the “formal” certification requirements must be met.

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Customs & Trade Blog - Tax & Trade Blog

 International Trade Report

CBSA INVESTIGATING CERTAIN STEEL WIRE

DUMPING OF CERTAIN CARBON AND ALLOY STEEL WIRE


On April 22, 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 carbon and alloy steel wire originating in or exported from China, Taiwan, India, Italy, Malaysia, Portugal, Spain, Thailand, Turkiye and Vietnam.  This investigation was prompted by a joint complaint filed by two manufacturers headquartered in Quebec. 

The goods under investigation are more specifically described as: 

Carbon or alloy steel wire, of round or other solid cross section, in nominal sizes up to and including 24.13 mm (0.950 inches) in diameter, whether or not coated or plated with zinc, zinc-aluminum alloy, or any other coating, including other base metals or polyvinyl chloride or other plastics (the “Subject Goods”).

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Customs & Trade Blog - Tax & Trade Blog

International Trade Report

USMCA ORIGIN: CERTIFICATION RULES

PLANNING FOR TRUMP TARIFFS


While US President Trump has instituted a pause on his tariffs implemented through executives orders on March 6 and April 2, 2025, many Canadian businesses may be unaware that this reprieve only extends to Canadian exports that qualify for preferential tariff treatment under the United States Mexico Canada Agreement (“USMCA”).  Accordingly, Canadian businesses need to place a premium on USMCA origin status. 

This is the second of a two-part series on how one can claim USMCA preferential tariff treatment and focusses on the "formal" requirements for doing so, once the substantive origin analysis has been completed.

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