BC HEADING BACK TOWARDS HARMONIZATION?
EXPANSION OF BC’S PROVINCIAL SALES TAX NARROWS THE GAP WITH THE HST
Download a PDF copy of this Blog here.
As we previously blogged on here, British Columbia (“BC”) recently announced a further expansion of its Provincial Sales Tax (“PST”) base to certain goods and services including new professional services like accounting, architectural, and real estate services.
DANGERS OF SELF-ISSUED USMCA CERTIFICATES
IMPORTERS MAY SIGN OWN CERTIFICATES – BUT AT OWN PERIL!
Download a PDF copy of this Blog here.
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.
CRA BUSINESS ACCOUNT: AUTHORIZATION TRAPS
WHO CAN ACCESS WHAT?
Download a PDF copy of this Blog here.
Most Canadian businesses assume that once an employee or professional advisor has been authorized to deal with the Canada Revenue Agency (“CRA”), that individual has the immediate ability to access and update all of the business’s online CRA information. As the CRA recently confirmed at an industry roundtable, that assumption is incorrect, with different authorization levels permitting different activities and access to one CRA Account not necessarily providing access to others.
NEW OPPORTUNITIES FOR CANADA–UK TRADE
CANADA RATIFIES THE ACCESSION OF THE UK TO THE CPTPP
Download a PDF copy of this Blog here.
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.
WINERY COMPLIANCE IN ONTARIO AND B.C.
UNDERSTANDING THE FEDERAL EXCISE ACT 2001 COMPLIANCE REGIME
Download a PDF copy of this Blog here.
Ontario and British Columbia (“B.C.”) are leading wine-producing provinces with well-established statutory frameworks governing how wineries may produce, market, and sell wine. Those provincial rules, however, are only part of the compliance picture. Wineries in Ontario and B.C. are also subject to the Federal Excise Act, 2001 (“EA 2001”), which imposes a separate compliance regime for licensing, reporting, removals, and recordkeeping.
CRA ADOPTS 2-YEAR AUDIT WORKPLANS
LARGE BUSINESSES UNDER AUDIT TO FACE BROADER INITIAL RECORDS REQUESTS
Download a PDF copy of this Blog here.
The Canada Revenue Agency (“CRA”) has recently announced an important administrative change affecting many large business audits (“Audits”). More specifically, CRA has advised at a major industry roundtable that rather than examining one taxation year at a time, Auditors may now adopt a two-year Audit workplan and request records from multiple years at the outset of an Audit.
25% SURTAX ON WOOD CABINETS & VANITIES
200-DAY PROVISIONAL SURTAX PLACED ON CABINETRY – BUT COULD BE MADE PERMANENT
Download a PDF copy of this Blog here.
On July 31, 2026, Canada enacted a provisional 25% safeguard surtax (“Safeguard Surtax”) on specific wood cabinet and vanity products.
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.
Toronto Office
10 Lower Spadina Avenue, Suite 200, Toronto, Ontario, M5V 2Z2 Canada
Phone: (416) 864-6200| Fax: (416) 864-6201
