Tax & Trade Blog

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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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USMCA ORIGIN: ANALYTICAL RULES

PLANNING FOR TRUMP TARIFFS

While President Trump has instituted a pause on his tariffs implemented through executive orders on March 6 and April 2, 2025, many Canadian businesses may be unaware that this reprieve  only extends to Canadian exports that qualify for preferential treatment under the United States Mexico Canada Agreement (“USMCA”). 

Accordingly, Canadian businesses need to place a premium on understanding and properly applying USMCA origin status.

This is the first of a two-part series on how one can claim USMCA preferential tariff treatment and focuses on the substantive origin analysis, following which the “formal” certification requirements must be met.

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CBSA INVESTIGATING CERTAIN STEEL WIRE

DUMPING OF CERTAIN CARBON AND ALLOY STEEL WIRE

• Reading from Vietnam and want a Vietnamese version? / Đọc bài viết bằng tiếng Việt tại đây

On April 22, 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 carbon and alloy steel wire originating in or exported from China, Taiwan, India, Italy, Malaysia, Portugal, Spain, Thailand, Turkiye and Vietnam.  This investigation was prompted by a joint complaint filed by two manufacturers headquartered in Quebec. 

The goods under investigation are more specifically described as: 

Carbon or alloy steel wire, of round or other solid cross section, in nominal sizes up to and including 24.13 mm (0.950 inches) in diameter, whether or not coated or plated with zinc, zinc-aluminum alloy, or any other coating, including other base metals or polyvinyl chloride or other plastics (the “Subject Goods”).

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USMCA ORIGIN: CERTIFICATION RULES

PLANNING FOR TRUMP TARIFFS

While US President Trump has instituted a pause on his tariffs implemented through executives orders on March 6 and April 2, 2025, many Canadian businesses may be unaware that this reprieve only extends to Canadian exports that qualify for preferential tariff treatment under the United States Mexico Canada Agreement (“USMCA”).  Accordingly, Canadian businesses need to place a premium on USMCA origin status. 

This is the second of a two-part series on how one can claim USMCA preferential tariff treatment and focusses on the "formal" requirements for doing so, once the substantive origin analysis has been completed.

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CBSA PRELIMINARY FACTS: NO CIRCUMVENTION!

PRELIMINARY ASSESSMENT ON CONTAINER CHASSIS FROM VIETNAM

On April 9, 2025, the Canada Border Services Agency (“CBSA”) released a Statement of Essential Facts (“SEF”) related to its first-ever anti-circumvention investigation with respect to whether container chassis originating from Vietnam are circumventing Canada’s trade remedy measures on container chassis from China. 

This post provides an overview of the SEF and the CBSA’s Preliminary Assessment (see our earlier blog for the background on this).