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.
WINERY COMPLIANCE IN ONTARIO AND B.C.
UNDERSTANDING THE FEDERAL EXCISE ACT 2001 COMPLIANCE REGIME
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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
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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
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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
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CBSA Investigating Paperboard Cups and Containers
Anti-Dumping Investigations Could Impose Additional Duties on Chinese Goods
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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
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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!
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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
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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
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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!
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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
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"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
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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
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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
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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!
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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!
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Steel Remission Opportunities
Available, But if Not Automatic, It Will Be a Real Waiting Game!
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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
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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
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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?
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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
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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.
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