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.
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.
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.
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.
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!
Canadian International Trade Tribunal - Tax & Trade Blog
TAXATION OF THE INDIGENOUS: COMPLICATED!
MYRIAD OF CANADIAN TAX & DUTY LAWS & OUR INDIGENOUS PEOPLES
One of the more complicated areas of tax and trade law in Canada lies in the intersection of these rules with Canada’s Indigenous Peoples, and their historic rights under sections 87 to 89 of the Indian Act (“the Act”). A recent case from the Canadian International Trade Tribunal (“CITT”) underscores that point in the context of import obligations.
Canadian International Trade Tribunal - Tax & Trade Blog
STATUTORY APPEAL OR JUDICIAL REVIEW?
THE DIFFERENCES & WHY THE FORMER MIGHT BE BETTER!
A recent decision by the Federal Court of Appeal (the “FCA”) has put into focus the distinction between a statutory right of appeal - which might be constrained in scope in some instances - and a judicial review application, which may offer an alternative avenue to deal with those constraints.
Of particular interest is the FCA’s discussion in Best Buy Canada Ltd. v. Canada (Border Services Agency) on why, overall, choosing to proceed solely with a statutory right of appeal might be more beneficial to taxpayers and importers.
On January 27, 2025, the Canada Border Services Agency (the “CBSA”) issued a notice thatit had concluded an undertaking review in respect of certain sucker rods from three exporting partiesfrom the Argentine Republic, the Federative Republic of Brazil and the United Mexican States (the “Subject Goods”).
More details on the technical definition of the Subject Goods can be found here.
On August 21, 2024, the Canadian International Trade Tribunal (the “CITT”) issued an Order in Expiry Review RR-2023-005 (the “Order”), continuing its finding of material injury in respect of the dumping and subsidizing of sucker rods originating in or exported from the People’s Republic of China (the “Subject Goods”).
More detail, including the full definition of the Subject Goods, can be found in the Expiry Review.
