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 […]
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”). […]
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 […]
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 […]
Certain Goods Remission Order (COVID-19): Duty recovery opportunities
On May 5, 2020 the Governor General in Council registered and put into force the Certain Goods Remission Order (COVID-19) (the “Order”) which grants remission of customs duties for goods classified under tariff items listed in the schedule to the […]
Canadian sanctions update: New tough laws and policy relating to Russia
Canada has imposed sanctions related to Russia under the Special Economic Measures Act,[1] the Export and Import Permits Act[2] and the Special Economic Measures (Russia) Regulations (the “Regulations”).[3] The Regulations respond to actions by Russia that have impacted human rights […]
Cabotage – Domestic point to point movements for international commercial transportation of goods
When importing goods into Canada via trucks, trailers, semi-trailers, and containers, businesses may be presented with opportunities to pick up and deliver domestic goods within Canada during their trip. While these additional domestic deliveries may make sense logistically, they are […]
Canada’s trade remedy system – Consultation
In the 2021 Budget, the Federal Government announced its intention to use public consultations on potential legislative and regulatory amendments to reinforce Canada’s trade remedy system, as well as to improve access for workers and small and medium-sized enterprises (“SMEs”). […]
