Tax & Trade Blog

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DRAFT FORCED LABOUR BAN

CANADA TAKING STEPS TO APPEASE UNITED STATES & AVOID TARIFFS

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Our firm has recently written on Canada’s forced labour laws here and here. In a further update to Canada’s legislative regime designed to combat forced labour, Bill C-35 was introduced on June 12, 2026, with the aim of prohibiting the importation of goods produced by forced labour (the “Bill C-35”).

In this report, we review the political background that gave rise to this draft forced labour legislation and outline its contents.

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ALUMINUM SURTAX REPORT

MULTIPLE CANADIAN SURTAXES TARGET CHINESE ALUMINUM

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Like Canada’s steel surtax regime, which we have reported on here and here, Canada also implements a series of surtaxes aimed at imported aluminum goods. In particular, aluminum goods of Chinese origin are a primary target of certain surtaxes – and that might be expected given that China is among the world’s top aluminum manufacturers – and often referred to as the World’s center of gravity in aluminum (currently accounting for over 60% of overall production).

In this Customs & Trade Report, we review Canada’s surtax regime with respect to aluminum products, and some special Anti-Dumping & Countervailing duties (“ADCVD”) rules also impacting aluminum imports under Canada’s Special Import Measures Act (“SIMA”).

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CBSA: NO PROVISIONAL DUTIES ON AUSTRIAN OCTG

AN UNUSUAL NO-DUTY RESULT AFTER PRELIMINARY DUMPING DETERMINATION

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On May 4, 2026, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping in respect of Oil and Gas Well Casing 6 originating in or exported from Austria (the “Subject Goods”).

Notably, despite determining an estimated margin of dumping of 22.6% for Voestalpine Tubulars GmbH & Co KG, the CBSA has decided NOT to impose provisional duties on imports of the Subject Goods at this stage of the investigation.

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STRICTER FORCED-LABOUR REGIME AHEAD?

CANADA TO STRENGTHEN FORCED LABOUR REGIME UNDER U.S. TARIFF PRESSURE

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Forced-labour compliance has been a growing issue for Canadian importers for several years.  While Canada already has import restrictions on forced-labour products in place, the federal government is now looking to strengthen that regime further — this time under U.S. tariff pressure.

On June 2, 2026, the United States Trade Representative (“USTR”) announced that Canada had failed to effectively enforce prohibitions on goods made with forced labour.  Accordingly, the USTR has proposed an additional 10% tariff on goods from Canada.

In response, Canada has indicated that new legislation will soon be introduced to make that regime even stronger.  For importers, this is a clear signal that the forced-labour rules may become stricter.

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SIMA 裁定：碳钢紧固件

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SIMA Ruling: Carbon Steel Fasteners

For the English Version of this Report, please click here.

2023年9月29日，加拿大边境服务署 (CBSA) 发布了一项 范围裁定， 认定 National Nail公司 的 隐藏式露台螺钉属于加拿大国际贸易法庭 (CITT) 发布的期终复审令所涵盖的货物范围。该复审令涉及来自中国及中国台北的某些碳钢紧固件的倾销，以及来自中国的某些碳钢紧固件的补贴。