Canadian surtax relief: Remission of surtaxes on certain goods from China
Introduction As of October 1, 2024 Canada began to impose a 100% surtax on all electric vehicles originating from China. As of October 22, 2024, Canada imposed a 25% surtax on imports of steel and aluminum goods originating in China. […]
Canadian surtax on imported goods: Consultation window closes October 10, 2024
Introduction Increased electric vehicle (“EV”) production is a key global strategy for addressing climate change. However, Canada’s auto manufacturing industry faces what the Government of Canada has described as an “extraordinary threat” from Chinese-produced EVs. In 2020, China emerged as […]
CARM, and the “Big Bang”
The new CBSA Assessment and Revenue Management (“CARM”) is scheduled to launch on May 13, 2024. The implementation approach of the Canada Border Services Agency (“CBSA”) is being described as a “big bang,” this is because CBSA plans to introduce […]
Miller Thomson Vancouver profiled in Business in Vancouver
Business in Vancouver
Miller Thomson’s Vancouver lawyers are a full-service legal team bringing local and national knowledge with a client-centric mindset. Learn more about our expertise in key sectors, including agriculture, construction, e-commerce, education, financial services, First Nations, forestry, global trade, insurance, manufacturing, […]
Proposal to amend the valuation for duty regulations
The Canada Border Services Agency (“CBSA”) is proposing amendments to the Valuation for Duty Regulations (Canada) (the “Regulations”). The CBSA takes the position that the current valuation rules provide an unfair advantage to non-resident importers (“NRIs”). The CBSA notes that […]
CFI Funding Trust and ITC documentation: Implications for customs law
The Tax Court of Canada (“TCC”) issued a ruling in CFI Funding Trust v. The Queen,[1] respecting documentary requirements under s.169(4) of the Excise Tax Act (Canada) (the “ETA”),[2] a provision outlining the form requirements for input tax credits (“ITCs”). […]
Canada’s action to eliminate forced labour and child labour
Introduction In furtherance of Canada’s commitment to eliminate forced labour and child labour, the Fighting Against Forced Labour and Child Labour in Supply Chains Act (Canada) (the “Act”) received Royal Assent on May 11, 2023.[1] The Act imposes reporting obligations […]
Canadian export controls: A primer for exporters
Overview Canadian export controls are set out in several Acts, regulations, and policies. A central piece of Canadian legislation is the Export and Permits Act (the “EIPA”).[1] The EIPA controls the export or transfer of certain goods, software, and technology […]
Transfer Pricing 2023 – Canada: Law & Practice and Trends & Developments
Chambers Global Practice Guides: Transfer Pricing
David Chodikoff, Andrew Etcovitch, Carolyn Inglis, Daniel Kiselbach, Shashi Malik, Victoria Rodrigues and Marie-Hélène Tremblay are contributors to the 2023 edition of Chambers Global Practice Guides: Transfer Pricing. Both law & practice and trends & developments are highlighted in this […]
Canadian sanctions update: Prohibitions on Russian aluminum, steel, and arms
Canada has recently imposed further sanctions against Russia under the Special Economic Measures (Russia) Regulations[1] (the “Regulations”) in response to Russia’s invasion of Ukraine. These sanctions are imposed in harmony with Canada’s partners and allies.[2] Most recently, Canada announced that […]
