Tax & Trade Blog

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CUSTOMS INFRACTIONS CAN LEAD TO JAIL!

SERIOUS CUSTOMS COMPLIANCE ISSUES COULD LEAD TO CRIMINAL PROSECUTIONS

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Many travellers are likely unaware that, beyond the civil penalties routinely imposed by the Canada Border Services Agency (“CBSA”), alleged customs non-compliance can also lead to quasi-criminal charges under the Customs Act (“CA”).

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IMPORTING EXPLOSIVES TO CANADA?

MORE THAN A BIG BANG – AUTHORIZATIONS & PERMITS REQUIRED

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Parties looking to import explosives into Canada need to be aware of the many complex regulatory provisions in place in Canada governing virtually any and all activities related to explosives.

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CITT RECOMMENDS QUOTA ON CANNED VEGGIES

10% SURTAX EXPIRES IN JANUARY 2027, WILL GOVERNMENT ADOPT QUOTA?

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On September 9, 2026, the Canadian International Trade Tribunal (“CITT”) submitted its report to the Minister of Finance in its safeguard inquiry into imports of certain vegetable goods (the “Subject Goods”). The CITT found serious injury from canned vegetable imports and recommended a tariff rate quota (“TRQ”) be imposed going forward, but found no injury for frozen vegetables.

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GAMBLING WINNINGS LOST TO CBSA SEIZURE

STRONG EVIDENCE REQUIRED TO DEMONSTRATE LEGITIMATE ORIGIN OF SEIZED FUNDS

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Travelers entering Canada are strictly required under Section 12 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the “Act”) to report currency and/or monetary instruments valued at CA$10,000 or more to a Canada Border Services Agency (“CBSA”) officer. Not declaring such funds can lead to severe consequences, including the immediate seizure of the currency under Section 18 of the Act.

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SANCTIONS “DEEMED OWNERSHIP”

UNDER CANADA’S NEW RULES, NAME SCREENING ALONE NOW OBSOLETE?

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For years, many people have attempted to comply with Canada's sanctions rules by simply "name screening". New guidance from Global Affairs Canada ("GAC") may have made that approach obsolete, refocusing compliance on "deemed ownership", including aggregated ownership, board control rights and de facto control (e.g., through contracts and proxies).