Tax & Trade Blog

---

CHAT GPT, HAVE I COMMITTED CUSTOMS FRAUD?

UPTICK IN FRADULENT UNDER-VALUATION WITH NEW TARIFF ENVIRONMENT

Download a PDF copy of this Blog here.

Not since the 1980s and ‘90s has our specialized Customs, Trade & Indirect Tax Firm seen such an uptick in clients with significant under-valuation issues with the Canada Border Services Agency (“CBSA”).

---

SETTLER’S EFFECT RULES WHEN MOVING TO CANADA

PERSONAL AND HOUSEHOLD GOODS CAN BE IMPORTED DUTY-FREE WHEN IMMIGRATING

Download a PDF copy of this Blog here.

Canada allows newcomers to Canada to import personal belongings duty-free under the "Settler's Effects" tariff classification, HS Code No. 9807.00.00 (the “Settler’s Effects HS Code”). However, the Canada Border Services Agency (“CBSA”) maintains strict policies with respect to using the Settler’s Effects HS Code.

---

SURETY BONDS CAUGHT IN INSURANCE TAX NET

SUPERIOR COURT CONFIRMS SURETY BONDS SUBJECT TO CORPORATE INSURANCE TAX

Download a PDF copy of this Blog here.

Commercial surety bonds ("Surety Bonds") are a vital but frequently misunderstood staple of international trade. Importers and customs brokers rely on Surety Bonds to secure various financial obligations with the Canada Border Services Agency ("CBSA"), including Release Prior to Payment ("RPP") bonds under CARM, bonded warehouses, carrier agreements, and customs appeal bonds.

---

CANADA CONSULTS ON FORCED LABOUR BAN

CONSULTATIONS ON BILL C-35 CLOSE ON AUGUST 21, 2026

Download a PDF copy of this Blog here.

We have previously written about Canada's draft forced labour laws in Bill C-35 here . Canada has now launched public consultations with respect to Bill C-35, with the consultation period remaining open from July 27 to August 21, 2026.

In this Customs & Trade Report, we review the key details importers need to know regarding the public consultations on Bill C-35.