Tax & Trade Blog

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PRELIMINARY DETERMINATION: TRUCK BODIES

CBSA IMPOSES PROVISIONAL DUTIES ON TRUCK BODIES FROM CHINA

On March 6, 2026, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping and subsidizing in respect of truck bodies originating in or exported from the People’s Republic of China (the “Subject Goods”). Provisional duties are now imposed on imports of the Subject Goods released from the CBSA on or after March 6, 2026.

Background Information

On October 24, 2025, the CBSA issued a Notice of Initiation of Investigation under the Special Import Measures Act (“SIMA”) in respect of the alleged dumping of the Subject Goods, which are defined as follows:

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DIRECT SELLING & CONSUMER PROTECTION

REGULAR REVIEW FOR COMPLIANCE WITH PROVINCIAL RULES RECOMMENDED

Provinces and Territories across Canada have consumer protection laws in place to protect consumers purchasing elsewhere than at a traditional retail store. Among other things, these laws set out certain informational disclosure requirements in sales contracts/order forms of direct selling companies (“DS Contracts”).

Recently there has been an uptick in enforcement action by provincial regulators concerned about DS Contracts which don’t comply with their laws. It is advisable for businesses to review their own contracts for compliance before the regulators come knocking!

Failure to comply with these requirements may grant consumers increased cancellation rights or may result in the regulator imposing fines against the business!

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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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CBSA INVESTIGATING FORGED GRINDING MEDIA

ALLEGED DUMPING OF FORGED GRINDING MEDIA FROM CHINA

On January 9, 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 forged grinding media originating in or exported from the Peoples’s Republic of China (“China”).  This investigation was prompted by a complaint filed by Moly-Cop Canada.

The investigation continues a trend by the CBSA of scrutinizing imports from China, which continues to be the jurisdiction with highest number of Anti-Dumping and Countervailing duty orders.

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CBSA COMPLIANCE VERIFICATION PRIORITIES

CONTINUED FOCUS ON U.S. & CHINESE SURTAXES

The Canada Border Services Agency (“CBSA”) has released its January 2026 update to its compliance and verification priorities.  This update is part of the CBSA’s semi-annual process of resetting its verification priorities, which occurs in January and July of each year.

In this January 2026 update, new priorities include certain global surtaxes, amongst other items. Enforcement of Surtaxes Orders on Chinese and U.S. goods also remain a prominent holdover from previous rounds.  We provide a detailed breakdown of these priorities below.

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MANITOBA RST EXTENDED TO CLOUD SERVICES

PROVINCE CONTINUES TREND OF IMPOSING PST ON CLOUD SERVICES

We have previously written about Manitoba’s proposal to extend coverage of its Retail Sales Tax (“RST”) to cloud services here. With the recent enactment of Bill 46 on November 6, 2025, Software as a Service (“SaaS”), Platform as a Service (“PaaS”), and Infrastructure as a Service (“IaaS”), will be subject to Manitoba’s 7% RST starting January 1, 2026.

Manitoba now becomes the latest member of Western Canada to subject cloud services to provincial sales tax (“PST”), joining British Columbia (“BC”) and Saskatchewan (“SK”). 

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CANADA OPENS 2026 TRQ APPLICATIONS

APPLICATIONS PERIOD FOR DAIRY AND POULTRY RUNS UNTIL NOVEMBER 15, 2025

Global Affairs Canada (“GAC”) recently announced it is now accepting applications for the 2026 tariff rate quotas (the “TRQs”) for most dairy products (including cheese, butter and ice cream), and poultry (including eggs).  Applications opened on October 1, 2025, and the deadline to apply is November 15, 2025.

What is a TRQ?

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PROVISIONAL DUTIES ON STEEL STRAPPING

CBSA IMPOSES PROVISIONAL DUTIES ON CHINA, SOUTH KOREA, TURKEY, AND VIETNAM

On September 16, 2025, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping in respect steel strapping originating in or exported from China, South Korea, Türkiye (Turkey), and Vietnam, and the subsidizing of steel strapping from China (the “Subject Goods”).

Provisional duties are now imposed on imports of the Subject Goods released from the CBSA on or after September 16, 2025!

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EXPIRY REVIEW: STEEL SHEET 2

CITT REVIEWING ANTI-DUMPING DUTIES ON STEEL SHEET FROM TURKIYE & VIETNAM

On September 9, 2025, the Canadian International Trade Tribunal (the “CITT”) issued a noticethat it was beginning an expiry review in respect of corrosion-resistant steel sheet 2 originating in or exported from the Republic of  Türkiye and the Socialist Republic of Vietnam (the “Subject Goods”).  On September 10, 2025, the Canada Border Services Agency (“CBSA”) similarly gave notice of the initiation of their parallel expiry review investigation.

More details on the technical definition of the Subject Goods can be found here.

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US SUSPENDS DE MINIMIS DUTY-FREE TREATMENT

IMPORTS TO US NO LONGER BENEFIT FROM $800 DUTY-FREE LIMIT

Effective 12:01 a.m. (ET) on August 29, 2025, the United States (“US”) suspended the de minimis shipment exemption for goods imported from Canada, Mexico, and all other countries, marking a significant shift in cross-border trade rules.  The move, announced in a July 30, 2025 Executive Order by President Donald Trump, accelerates a policy change which had been expected in 2027.

This development will impact Canadian exporters who have relied on de minimis duty-free treatment to ship low-value goods to US consumers.  It will also impose new compliance obligations on carriers and exporters.

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NEWFOUNDLAND SUGAR TAX UPDATE

PROVINCE AMENDS REGULATIONS EFFECTIVELY ELIMINATING SSBT

We have previously blogged about the enactment of Newfoundland and Labrador’s (“Newfoundland”) Sugar Sweetened Beverage Tax (“SSBT”) in late 2022 here, and provided an update on the SSBT’s interaction with the collection of GST/HST here.  In just a period of three years, Newfoundland has switched course and recently chosen to effectively eliminate the SSBT through an amendment to the Revenue Administration Regulations (the “Regulations”).

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CITT ISSUES CONTINUATION ORDER

CONTINUING DUTIES ON THERMOELECTRIC CONTAINERS FROM CHINA

The Canadian International Trade Tribunal has issued a continuation order in respect of “thermoelectric containers from China”.  This order continues an order issued on September 5, 2019, relating to the dumping and subsidizing of thermoelectric containers originating in or exported from the People’s Republic of China (“China”).  In turn, these continuing orders go back to 2008.  Those goods are officially defined as:

Thermoelectric containers that provide cooling and/or warming with the use of a passive heat sink and a thermoelectric module, excluding liquid dispensers, originating in/or exported from the People's Republic of China.

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PROVISIONAL DUTIES IMPOSED ON PET RESINS

DUMPING OF POLYETHYLENE TEREPHTHALATE RESIN 2 FROM CHINA AND PAKISTAN

On June 17, the Canada Border Services Agency (“CBSA”) issued its Notice of Preliminary Determination under subsection 38(1) of the Special Import Measures Act (“SIMA”), imposing provisional duties on polyethylene terephthalate (PET) resin originating in or exported from the Peoples’s Republic of China (“China”) and the Islamic Republic of Pakistan (“Pakistan”).  The investigation was prompted by a complaint filed by Compagnie Alpek Polyester Canada.

The Subject Goods

The goods under investigation are more specifically described as:

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CBSA INVESTIGATING THERMAL PAPER

DUMPING OF THERMAL PAPER FROM CHINA

On June 12, 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 thermal paper rolls originating in or exported from the People’s Republic of China (“China”).  This investigation was prompted by a complaint filed by three Canadian manufacturers.

The investigation continues a trend by the CBSA of scrutinizing imports from China, which continues to be the jurisdiction with highest number of Anti-Dumping and Countervailing duty orders.

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CANADA OPENS 2025 DAIRY QUOTA APPLICATIONS

APPLICATION PERIOD RUNS UNTIL JUNE 15, 2025

Global Affairs Canada (“GAC”) recently announced the opening of the tariff-rate quota (“TRQ”) application period for the 2025-2026 dairy year, which is open from May 1 to June 15, 2025.  There are no changes to the existing ministerial allocation policies from the previous year, though this will be the second year Canada applies its new CPTPP dairy TRQ policies we have previously written about here.

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SIMA EXPIRY REVIEW ORDER:

SILICON METAL ORIGINATING IN OR EXPORTED FROM CHINA

On April 30, 2025, the Canadian International Trade Tribunal (the “CITT”) announced an Order in Expiry Review RR-2024-002 (the “Order”), continuing its finding of material injury in respect of the dumping of Silicon Metal originating in or exported from the People’s Republic of China (the “Subject Goods”). 

The Subject Goods

The Subject Goods are defined as:

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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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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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RENEWED DUMPING DUTIES ON WINDOW WALLS

CITT CONCLUDES EXPIRY REVIEW ON CHINESE "UNITIZED WALL MODULES"

On March 19, 2025, the Canadian International Trade Tribunal (the “CITT”) announced an Order in Expiry Review RR-2024-001 (the “Order”), continuing its finding of material injury in respect of the dumping of Unitized Wall Modules originating in or exported from the People’s Republic of China (the “Subject Goods”). These goods are used in “curtainwall” or “window wall” systems for the exterior of multi-story buildings.

The Subject Goods

The Subject Goods are defined as:

Unitized wall modules, with or without infill, including fully assembled frames, with or without fasteners, trims, cover caps, window operators, gaskets, load transfer bars, sunshades and anchor assemblies; excluding non-unitized building envelope systems such as stick systems and point-fixing systems originating in/or exported from the People's Republic of China.

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NOVA SCOTIA SET TO REDUCE HST RATE

TRANSITIONAL AND PLACE OF SUPPLY RULES MAY AFFECT TAXPAYERS

On April 1, 2025, the Province of Nova Scotia is set to decrease their harmonized sales tax (“HST”) rate by 1 percentage point, resulting in a combined GST/HST rate of 14 percent in the province.  The reduction will put more money in the pockets of Nova Scotians, but individuals and businesses need to be aware of the complex Transitional Rules and Excise Tax Act (“ETA”) place of supply rules to determine to the applicable rate of HST on their transactions.

The Nova Scotia HST Reduction – Background