REMEDIES CONSTRAINED IN JUDICIAL REVIEW
FEDERAL COURT CONFIRMS REDETERMINATION REMAINS USUAL REMEDY
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An application for Judicial Review (“JR Application”) in the Federal Court can be an important tool for taxpayers to challenge decisions by the Canada Revenue Agency (“CRA”) that appear unreasonable, including decisions denying interest and penalty relief.
EXPIRY REVIEW & EXCLUSIONS: REFINED SUGAR
ANTI-DUMPING REVIEW IS AN OPPORTUNITY TO REQUEST PRODUCT EXCLUSIONS
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On July 2, 2026, the Canadian International Trade Tribunal (“CITT”) announced the initiation of an expiry review (“Review”) on the dumping and subsidizing of refined sugar from the United States, Denmark, Germany, the Netherlands, and the United Kingdom. On July 3, 2026, the Canada Border Services Agency (“CBSA”) similarly gave notice of the initiation of its parallel expiry review investigation.
TRUMP PLAYS HARDBALL WITH CANADA
NEW 50% US TARIFFS DIRECTLY LINKED TO CANADA'S SUPPLY MANAGEMENT POLICIES?
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On July 20, 2026, President Donald Trump invoked a Great Depression-era trade statute to announce 50% tariffs on a wide array of Canadian exports. The sweeping orders rely on Section 338 of the Tariff Act of 1930 (“Section 338”, codified at 19 U.S. Code § 1338) and specifically target Canadian dairy, alcohol, and automobiles.
SETTLER’S EFFECT RULES WHEN MOVING TO CANADA
PERSONAL AND HOUSEHOLD GOODS CAN BE IMPORTED DUTY-FREE WHEN IMMIGRATING
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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
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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
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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.
IGNORING CRA COULD LEAD TO JAIL!
COURT ISSUES 30-DAY JAIL THREAT TO TAXPAYER FOR NONCOMPLIANCE
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We have previously written about Requests for Information ("RFI") issued to taxpayers under audit by the Canada Revenue Agency ("CRA") – and the importance of complying with CRA RFIs, with assistance from Experienced Tax Counsel.
STORED AVIATION FUEL SALES – GST LIABILITY
CRA POSITION ON TAXABLE “INTO-TANK” FUEL SALES CREATES REAL GST RISKS
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A longstanding GST/HST issue in the aviation industry has been whether aviation fuel purchased for use on international commercial flights remains zero-rated when it is delivered into airport storage tanks or “fuel farms”, rather than directly “into the wing” of an aircraft. In recent roundtable discussions with the Canada Revenue Agency (“CRA”), the Agency maintained its position that fuel delivered into storage tanks is taxable because of the risk of diversion to other uses.
TCC: NO EASY WAY TO PRE-PAY QUARTERLY GST
TAX AUTHORITIES WILL NOT AUTOMATICALLY APPLY SURPLUS TO INSTALLMENTS DUE
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Quarterly GST/HST installments are a persistent administrative headache for many business owners. However, a recent Tax Court of Canada (“TCC”) decision proves there are no easy shortcuts around these recurring compliance duties.
CBSA TARGETING CARPETS AND AREA RUGS?
VERIFICATION AUDITS FOCUSING ON CLASSIFICATION UNDER CHAPTER 57
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A good part of our Tax and Trade practice involves advising Clients in the Textiles industry on matters involving Canadian customs duties and taxation on imported goods.
Recently, we have seen an increase in Canada Border Services Agency (“CBSA”) verification audits and assessments involving carpets and area rugs. One focal point seems to be the application of Tariff Chapter 57 of the Customs Tariff (“CT”), which contains many of the Harmonized System (“HS”) Classification codes for carpets and similar textile floor coverings. Improper tariff classification can lead to significant duty assessments and penalties, even for importers who have “always used” a particular tariff code without issue.
TEMU & ALIEXPRESS PLEDGE TO HEALTH CANADA
MARKETPLACES JOINING PLEDGE IS GOOD NEWS FOR DIRECT SELLERS
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Health Canada’s Canadian Product Safety Pledge (the “Safety Pledge”), which we have previously discussed here, continues to expand, with online marketplaces Temu Canada and AliExpress now joining Amazon Canada and eBay Canada as signatories.
The Safety Pledge is a voluntary compliance initiative aimed at increasing product safety for consumer products and cosmetics available to Canadians online. By signing the Safety Pledge, Temu Canada and AliExpress have committed to taking 14 preventative and corrective actions intended to strengthen the safety of products sold through their platforms.
CUSTOMS VALUATION & STEEL IMPORTS
GETTING VALUE FOR DUTY RIGHT IN THE STEEL INDUSTRY
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The US-Canada trade dispute created a trade environment that makes proper customs valuation a critical issue for businesses in the steel industry. In particular, getting the value for duty correct (and avoiding costly assessments by the CBSA and US CBP) is critically important when one considers that ordinary customs duties, surtaxes, special tariffs, and anti-dumping duties could potentially apply depending on the steel imports in question.
BAKERY GETS ANTI-DUMPING DUTIES RELIEF
CANADIAN REFINED SUGAR SHORTAGE LEADS TO SUCCESSFUL REMISSION!
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Canadian Anti-Dumping Duties (“ADDs”) apply on a variety of goods from numerous countries and are often set at extremely high rates to protect domestic Canadian producers of like goods.
But what happens when Canadian suppliers cannot provide the products needed to maintain manufacturing operations due to industry shortages, and importers are forced to source from countries subject to ADDs?
PRIVILEGE AT RISK IN CRA RFI PROCEEDINGS?
FEDERAL COURT DECLINES PRIVILEGE REVIEW & ORDERS PRODUCTION TO CRA
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As discussed in our review of Federal Court’s (“FC”) 2025 pair of decisions in Shopify here and here, the Canada Revenue Agency (“CRA”) has judicial means to compel information from taxpayers through Requests for Information (“RFI”). These powers are usually subject to important limits, including solicitor-client privilege.
However, a recent decision from the FC shows that asserting privilege may not be enough to protect documents from disclosure. In Canada v. KPMG Canada LLP, 2026 FC 793, the FC considered a compliance application under section 231.7 of the Income Tax Act (“ITA”) – for which a parallel mechanism exists under section 289.1 of the Excise Tax Act (“ETA”) – and granted an order compelling production of more than 900 documents over which privilege was asserted.
CUSTOMS VALUATION & RELATED PARTY PRICING
IT’S THE 1990’S ALL OVER AGAIN! CUSTOMS VALUATION RULES REIGN
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The new tariff environment in 2025 and 2026 has put a premium on getting the “big three” declarations correct when it comes to customs importations. These are: tariff classification, origin, and value for duty.
In this Customs 101 Series Report, we review the basics of customs valuation where goods are being bought from, and imported between, related parties.
加拿大延长附加税措施
财政部确认将延长钢铁附加税及相关减免措施
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CANADA EXTENDING SURTAX REGIMES
DOF CONFIRMS EXTENSIONS INCOMING ON STEEL SURTAXES & RELATED RELIEF
For the English Version of this Report, please click here.
加拿大财政部（“DOF”）近日发布新闻稿，确认加拿大将延长若干钢铁附加税措施及针对进口钢铁产品的横向关税减免措施。延长这些措施的目的是为了“保护钢铁工人和行业免受钢铁贸易转移的影响”并“为生产商和进口商提供商业可预测性和更长期的确定性”。
在本期《钢铁行业法律评论》中，我们将介绍哪些附加税措施及税款减免类别预计将在近期获得延长。
铝产品附加税法律评论
加拿大针对中国铝产品实施多项附加税
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Aluminum Surtax Report
Multiple Canadian Surtaxes Target Chinese Aluminum
For the English Version of this Report, please click here.
与我们此前在此处和此处介绍过的加拿大钢铁附加税制度类似，加拿大针对进口铝产品也实施了一系列附加税。具体来说，中国原产的铝产品是若干附加税措施的主要目标之一。这一点其实并不令人意外，因为中国是全球最大的铝生产国之一，并常被称为全球铝产业的“重心”所在（中国目前铝产量占全球的60%以上）。
在本期《海关与贸易法律评论》中，我们将介绍加拿大针对铝产品的附加税制度，并讨论加拿大《特别进口措施法》（“SIMA”）下同样影响铝产品进口的若干反倾销及反补贴税（“ADCVD”）规则。
GST/HST REPRIEVE FOR TRAILING COMMISSIONS
CRA DELAYS GST/HST ENFORCEMENT ON MUTUAL FUND TRAILING COMMISSIONS
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As we have blogged here, the Canada Revenue Agency (“CRA”) previously announced that mutual fund trailing commissions paid by mutual fund managers to licensed dealers — and by dealers to their agents — would become taxable effective July 1, 2026.
However, in May 2026, through an updated GST/HST Notice 344, the CRA delayed enforcement of its new administrative position to January 1, 2028. This is a welcome development for mutual fund managers, dealers, and advisors, but industry participants should use the transition period to prepare for the new GST/HST treatment.
SOLICITOR-CLIENT PRIVILEGE CAN BE LOST!
ONCA FINDS “DEEMED WAIVER” IN SUBSTANCE OF PLEADINGS
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Solicitor-client privilege generally entitles clients to seek and obtain legal advice without fear that those communications will later be disclosed – a foundational doctrine in the Canadian legal system.
However, a recent case from the Ontario Court of Appeal (“ONCA”) shows that in some cases, privilege may be lost where a party relies on its understanding of its legal position in its court pleadings – even without expressly referring to the legal advice it has received.
JURISDICTION IN TAX DISPUTES TRICKY
INTERPRETATION OF APPEAL PROVISIONS CAN BE A COMPLICATED TASK!
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We have previously written about jurisdictional issues between the Tax Court of Canada (“TCC”) and Provincial Superior Courts here. A recent decision of the TCC – Desjardins v. the King, 2026 CCI 109 [Desjardins] – further illustrates the tricky nature of jurisdiction in tax disputes and that getting the forum correct is not a simple task.
In this update to our Tax Appeal Series on jurisdiction in tax disputes, we review the Desjardins decision with a view to highlighting the complicated task of statutory interpretation and its intersection with jurisdiction in tax disputes.
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