Tax & Trade Blog

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NEW SURTAXES ALSO AFFECT STEEL & ALUMINUM

CARNEY GOVERNMENT’S NEW SURTAXES AMEND PRIOR STEEL & ALUMINUM ORDER!

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As part of the Canadian Federal Government’s new round of retaliatory surtaxes that came into effect on September 8, 2026, consequential amendments were made to the United States Surtax Order (Steel and Aluminum 2025) (the “Steel/Aluminum Surtax”).

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PROVISIONAL DUTIES ON CHINESE PLYWOOD

CBSA ISSUES PRELIMINARY DETERMINATION ON PLYWOOD FROM CHINA

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On August 24, 2026, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping and subsidizing in respect of decorative and other non-structural plywood originating in or exported from the People’s Republic of China (the “Subject Goods”).

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PRELIMINARY DETERMINATION: STEEL RACKS

CBSA IMPOSES PROVISIONAL DUTIES ON STEEL RACKS FROM CHINA

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On September 2, 2026, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping and subsidizing in respect of steel racks 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 September 2, 2026.

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DANGERS OF SELF-ISSUED USMCA CERTIFICATES

IMPORTERS MAY SIGN OWN CERTIFICATES – BUT AT OWN PERIL!

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One of the significant changes introduced by the Canada-United States-Mexico Agreement ("USMCA"), relative to the former NAFTA regime, was the expansion of who may complete and execute a USMCA Certification of Origin. In particular, importers are now permitted to complete and sign their own Certifications of Origin, rather than relying solely on exporters or producers.

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NEW OPPORTUNITIES FOR CANADA–UK TRADE

CANADA RATIFIES THE ACCESSION OF THE UK TO THE CPTPP

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On July 3, 2026, Canada ratified the Protocol on the Accession of the United Kingdom (“UK”) to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (“CPTPP”). The CPTPP will apply to Canada-UK trade effective September 1, 2026.