Tax & Trade Blog

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SIMA 裁定：碳钢紧固件

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SIMA Ruling: Carbon Steel Fasteners

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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。

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钢板桩用钢管反倾销措施期终复审！

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Steel Piling Pipe Expiry Review!

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2023年3月13日，加拿大国际贸易法庭（CITT）发布 通告，称其正对原产于或出口自中国的某些钢板桩管启动期终复审。任何希望参与该期终复审的人，必须在 2023年3月28日前提交参与通知！

国内生产商和出口商均应考虑参与该期终复审，因为对于未取得正常价值的货物，目前的反倾销税 (ADDs) 为 96.4%，反补贴税 (CVD) 为每公吨 641.35 元人民币！

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加拿大对中国钢制货架进行调查

反倾销调查或导致加征额外关税

CBSA Investigating Steel Racks from China

Anti-Dumping Investigation Could Impose Additional Duties

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2026年4月20日，加拿大边境服务署（CBSA）根据《特别进口措施法》(SIMA) 发布 立案通知 ， 就从中国进口的钢制货架涉嫌倾销行为展开调查。本次调查系由加拿大钢制货架生产商提出的投诉所引发。

本次调查所涉及的货物具体描述如下：

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CBSA INVESTIGATING STEEL RACKS FROM CHINA

ANTI-DUMPING INVESTIGATION COULD IMPOSE ADDITIONAL DUTIES

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On April 20, 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 steel racks from China. This investigation was prompted by a complaint filed by producers of steel racks in Canada.

Contextual Background

The goods under investigation are more specifically described as:

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加拿大对中国钢铁和铝产品征收附加税

加拿大公布最终商品清单！

Canadian Surtax on Chinese Steel/Aluminum

Canada Releases Final List of Goods Subject to 25% Surtax!

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2024年10月1日，加拿大政府公布了最终清单，明确哪些商品将被征收针对来自中华人民共和国的钢铁和铝产品的25%附加关税，该措施将于2024年10月22日生效（最终清单)。

该最终清单涵盖的产品范围很广，包括多种由钢铁或铝制成的可被不同行业制造商使用的产品，例如钢锭、平轧卷材、棒材和杆材、挤压型材及型材制品，以及管材管道和空心型材等。

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TRAILING COMMISSIONS NO LONGER EXEMPT?

CRA REVERSES POSITION ON MUTUAL FUNDS TRAILING COMMISSIONS

For decades, mutual fund trailing commissions paid by mutual fund managers to licensed dealers — and by dealers to their agents — were generally treated as consideration for an exempt financial service and therefore not subject to GST/HST. In a GST/HST ruling released on December 22, 2025, however, the Canada Revenue Agency (“CRA”) reversed this longstanding administrative position. A subsequent February 10, 2026 GST/HST Notice confirms and details the CRA’s new position.

Under the revised approach, mutual fund trailing commissions will become taxable effective July 1, 2026. This change will have significant implications for fund managers, dealers, and other stakeholders in the mutual fund industry, and is expected to impose additional GST/HST compliance obligations and burdens.

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PROVISIONAL DUTIES ON CAST IRON SOIL PIPE

CBSA IMPOSES PROVISIONAL DUTIES ON CAST IRON SOIL PIPE FROM CHINA

On October 9, 2025, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping in respect cast iron soil pipe 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 October 9, 2025!

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RENEWED DUMPING DUTIES ON ALUMINUM EXTRUSIONS

CITT GRANTED NEW EXCLUSIONS FOR SIX PRODUCTS FROM CHINA!

On October 1, 2025, the Canadian International Trade Tribunal (the “CITT”) announced an Order in Expiry Review RR-2024-007 (the “Order”), continuing its finding of material injury in respect of the dumping of Aluminum Extrusions originating in or exported from the People’s Republic of China (the “Subject Goods”).

The Order also added new exclusions for six aluminum extrusion products (the “New Exclusions”).

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RECENT TAX COURT CASES ON ISC BUSINESS EXPENSES

THE FIRST HURDLE: PROVING YOU ARE CARRYING ON A BUSINESS!

The Canada Revenue Agency (the “CRA”) continues to scrutinize business expenses claimed by taxpayers, particularly where business losses are involved.  These audits can impact Independent Sales Contractors (“ISCs”) of direct selling companies. 

While ISCs are responsible for claiming their own business expenses, the CRA may go further than auditing expenses and can also question whether the ISC is really “carrying on business” at all.  Two recent Tax Court of Canada (“TCC”) decisions in the direct selling space demonstrate the tests the TCC applies.