加拿大对中国纸杯和饭盒进行反倾销调查
反倾销调查或导致对中国相关产品加征额外关税
请点击此处下载本文的PDF版本
CBSA Investigating Paperboard Cups and Containers
Anti-Dumping Investigations Could Impose Additional Duties on Chinese Goods
For the English Version of this Report, please click here.
2026年8月17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，就从中国进口的纸杯和饭盒涉嫌倾销及补贴展开调查。本次调查源于Great Pacific Enterprises Limited Partnership提交的一项投诉。
CBSA INVESTIGATING PAPERBOARD CUPS AND CONTAINERS
ANTI-DUMPING INVESTIGATION COULD IMPOSE ADDITIONAL DUTIES ON CHINESE GOODS
Download a PDF copy of this Blog here.
On August 17, 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 and subsidizing of paperboard cups and containers from China. This investigation was prompted by a complaint filed by Great pacific Enterprises Limited Partnership.
HEALTH CANADA & MEDICAL DEVICE CLASS
HEALTH CLAIMS MAY CAUSE CHANGE IN MEDICAL DEVICE CLASSIFICATION!
Download a PDF copy of this Blog here.
Canada has a robust system or regulations related to the importation, distribution and sale of regulated products in Canada. One highly regulated set of products is various Health Products regulated under the Canadian Food and Drugs Act (the “FDA”).
CANADIAN SANCTIONS: DIFFICULT TO AVOID!
RECENT FCA DECISION DEMONSTRATES DIFFICULTIES FACING THOSE SEEKING RELIEF
Download a PDF copy of this Blog here.
Canada maintains a broad and expanding sanctions regime, including measures targeting individuals connected to designated countries and restricted transactions which we have previously written about here. Once listed under Canadian sanctions, available remedies are limited. The primary resource is typically an application for judicial review before the Federal Court of Canada.
CHAT GPT, HAVE I COMMITTED CUSTOMS FRAUD?
UPTICK IN FRADULENT UNDER-VALUATION WITH NEW TARIFF ENVIRONMENT
Download a PDF copy of this Blog here.
Not since the 1980s and ‘90s has our specialized Customs, Trade & Indirect Tax Firm seen such an uptick in clients with significant under-valuation issues with the Canada Border Services Agency (“CBSA”).
HEALTH CANADA & MEDICAL DEVICE CLASS
HEALTH CLAIMS MAY CAUSE CHANGE IN MEDICAL DEVICE CLASSIFICATION!
Download a PDF copy of this Blog here.
As an International Trade Firm, a good part of our international trade practice is focused on product regulatory issues related to the importation, distribution and sale of regulated products in Canada. One highly regulated set of products is various Health Products regulated under the Canadian Food and Drugs Act (the “FDA”).
COST AWARDS IN TAX LITIGATION
PROSPECTIVE TAX COURT LITIGANTS MUST UNDERSTAND COST RISKS
Download a PDF copy of this Blog here.
"Costs" are awarded to successful litigants in tax litigation, as in most forms of litigation, but are not well understood by the public. Indeed, many litigants may head to the Tax Court of Canada (“TCC”) without first understanding the rules behind cost awards and without contemplating how these "costs" awards work when on the losing end of the litigation and/or appreciating that they may well be on the hook for the government’s legal bills when they do lose.
NOT ALL DESIGN COSTS COUNT FOR DUTIES!
IMPORTER “WIN” AS CITT EXCLUDES CERTAIN DESIGN COSTS FROM VALUE FOR DUTY
Download a PDF copy of this Blog here.
For businesses importing goods into Canada, the transaction value method (“TVM”) is the most commonly applicable method for determining the value for duty (“VFD”) under the Customs Act. However, for Canadian subsidiaries of foreign businesses, disputes often arise with the Canada Border Services Agency (“CBSA”) over VFD-related issues such as (1) the relevant “sale for export”, (2) purchaser in Canada status, and (3) inclusion of various design costs.
ANTI-DUMPING – WHO IS THE EXPORTER?
CITT DECISION PROVIDES CLARIFICATION IN TRANSACTIONS WITH INTERMEDIARIES
Download a PDF copy of this Blog here.
Anti-dumping duties (“ADD”) under the Special Import Measures Act (“SIMA”) generally apply where the normal value of targeted imported goods exceeds their export price. However, determining what ADDs are payable on particular goods may first require identifying who the “exporter” of the goods actually is in the circumstances since that will affect the normal value/export price.
LATE TAX OBJECTIONS FACE STRICT DEADLINES
NO SECOND CHANCES WHEN APPLYING FOR AN EXTENSION OF TIME TO OBJECT
Download a PDF copy of this Blog here.
A Notice of Objection (“NoO”) may be filed late – but ONLY if certain conditions and deadlines are met. Many taxpayers are unaware of the ability to apply for a late filing, and equally unaware that when THOSE deadlines are missed, it is all over!
STEEL REMISSION OPPORTUNITIES
AVAILABLE, BUT IF NOT AUTOMATIC, IT WILL BE A REAL WAITING GAME!
Download a PDF copy of this Blog here.
We have written about Canada’s many different surtaxes on steel goods here and here , and Canada’s extension of some of these steel surtaxes (including horizontal tariff relief) here .
钢铁产品关税减免机会
减免机会确实存在，但如果不能自动获得，就变成了一场等待游戏!
请点击此处下载本文的PDF版本
Steel Remission Opportunities
Available, But if Not Automatic, It Will Be a Real Waiting Game!
For the English Version of this Report, please click here.
我们此前已在这里和这里介绍过加拿大针对钢铁产品实施的多种附加税，并在这里讨论了加拿大对其中部分钢铁附加税措施的延长，包括适用于多个行业和产品的横向关税减免措施。
REMEDIES CONSTRAINED IN JUDICIAL REVIEW
FEDERAL COURT CONFIRMS REDETERMINATION REMAINS USUAL REMEDY
Download a PDF copy of this Blog here.
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
Download a PDF copy of this Blog here.
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?
Download a PDF copy of this Blog here.
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
Download a PDF copy of this Blog here.
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
Download a PDF copy of this Blog here.
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
Download a PDF copy of this Blog here.
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
Download a PDF copy of this Blog here.
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.
航空燃油销售 —— GST 纳税义务
CRA 认定“注入油罐”式燃油销售应税，企业面临实际 GST 风险
请点击此处下载本文的PDF版本
Stored Aviation Fuel Sales – GST Liability
CRA Position on Taxable “Into-Tank” Fuel Sales Creates Real GST Risks
For the English Version of this Report, please click here.
航空业长期以来一直存在一个 GST/HST 问题：用于国际商业航班的航空燃油，如果并非直接加注至飞机油箱（“into the wing”），而是先交付至机场储油罐，是否仍可适用零税率。 加拿大税务局CRA在近期的圆桌会议讨论中继续坚持其立场，即由于存在燃油被转作其他用途的风险，交付至储油罐的燃油应缴税。
Toronto Office
10 Lower Spadina Avenue, Suite 200, Toronto, Ontario, M5V 2Z2 Canada
Phone: (416) 864-6200| Fax: (416) 864-6201
