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    MILLAR KREKLEWETZ LLP

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    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.

    MORE

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Customs & Trade Blog - Tax & Trade Blog - Page 3

International Trade Report

CBSA INVESTIGATING OCTG FROM AUSTRIA!

DUMPING OF CERTAIN OIL & GAS WELL CASING FROM AUSTRIA


On February 2, 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 oil and gas well casing from Austria. This investigation was prompted by a joint complaint filed by a manufacturer in Alberta.

The goods under investigation are more specifically described as:

Oil and gas well casing and green tube casing, made of carbon or alloy steel, welded or seamless, heat-treated or not heat-treated, regardless of end finish, having an outside diameter from 4 ½” inches to 9 5/8” inches (114.3 mm to 245.2 mm), meeting or supplied to meet American Petroleum Institute (API) specification 5CT or equivalent and/or enhanced proprietary standards, in all grades, originating in or exported from the Republic of Austria.

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Customs & Trade Blog - Tax & Trade Blog - Page 3

International Trade Report

EXPIRY REVIEW: CHINESE SOLAR PANELS

CITT TO REVIEW ANTI-DUMPING DUTIES ON CHINESE PHOTOVOLTAIC MODULES/LAMINATES


On February 2, 2026, the Canadian International Trade Tribunal (“CITT”) announced that it is starting its expiry review (“Review”) on the dumping and subsidizing of photovoltaic modules and laminates (i.e., solar panels) from China. The CITT will use its Review to determine whether existing trade protections – in place since 2015 – will continue for another five years or be allowed to expire.

Below, we explain what this Review is, how it will work, and why those in the Canadian solar industry may wish to get involved.

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Customs & Trade Blog - Tax & Trade Blog - Page 3

International Trade Report

CAN-US TRADE WAR TAKES TO SKIES

US TO DECERTIFY / CDN PLANES IN TIT-FOR-TAT


On January 29, 2026, President Trump escalated a long-simmering aerospace dispute into a major trade confrontation when he posted that the United States (“US”) will decertify the Bombardier Global Express – and ALL aircraft made in Canada(!) – until Canada certifies four Gulfstream models: the G500, G600, G700, and G800 models. The President also threatened 50% tariffs on Canadian aircraft imported into the US. While the White House has clarified that any actions would only apply to future US purchases, that would severely impact Canada’s large, (US) export-dependent aerospace industry.

In this Air & Aerospace Report, we dig into the background of this dispute and what it may mean for the North American aerospace industry moving forward.

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Customs & Trade Blog - Tax & Trade Blog - Page 3

International Trade Report

CITT FINDING: INDUSTRIAL STEEL WIRE

AD DUTIES ON STEEL WIRE FROM 10 COUNTRIES


On January 2, 2026, the Canadian International Trade Tribunal (“CITT”) announced its Finding in Inquiry NQ-2025-003 (the “Finding”), reporting that the dumping of certain carbon or alloy steel wire originating in or exported from China, Taiwan, India, Italy, Malaysia, Portugal, Spain, Thailand, Türkiye and Vietnam, with some exclusions (the “Subject Goods”), had caused injury to the domestic industry.

Specifically, certain Subject Goods for commercial distribution or industrial manufacturing (“Industrial Wire”) had caused injury to the domestic industry, while those packaged for retail sale to individual consumers for domestic use (not exceeding a weight of 1 kg per retail-ready package) had not and were not threatening to cause injury.

New Anti-Dumping Duties (“ADDs”) now apply to certain Industrial Wire imported into Canada and released after January 2, 2026.

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Customs & Trade Blog - Tax & Trade Blog - Page 3

International Trade Report

CITT FINDINGS: STEEL STRAPPING

ADDITIONAL DUTIES ON CHINA AND TÜRKIYE; NONE ON SOUTH KOREA OR VIETNAM


On January 14, 2026, the Canadian International Trade Tribunal (“CITT”) announced its Findings in Inquiry NQ-2025-005 (the “Findings”) reporting that the of dumping of certain steel strapping (the “Subject Goods”) originating in or exported from the People’s Republic of China (“China”) and the Republic of Türkiye (“Türkiye”) have caused injury to the domestic industry.  

New Anti-Dumping Duties (“ADDs”) now apply to certain Subject Goods imported into Canada and released after January 14, 2026.  See our previous report  for the CITT’s detailed description of the Subject Goods.

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