Tax & Trade Blog

On February 24, 2022, the Canada Border Services Agency (the “CBSA”) issued a Notice of Initiation of Investigation under the Special Import Measures Act (“SIMA”) with respect to the alleged dumping and subsidizing of mattresses originating in or exported from China (the “Subject Goods”).

See our previous blog for more information on the precise definition of the Subject Goods, including exclusions.

While the CBSA Investigation was ongoing, the Canadian International Trade Tribunal (the “CITT”) conducted a separate Preliminary Injury Inquiry, as required under subsection 34(2) of SIMA.

Seizures of cash have been increasing in Canada, usually at major airports, where Canada Border Service Agency (CBSA) agents are tasked with policing and enforcing Canada’s Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the “Money Laundering Act” or the “MLA” for short).

Unfortunately, more often than not, the cash seems to be seized from unsuspecting travellers with good intentions, who are not involved in criminal activities but are simply unaware of their legal obligation to declare the proper amounts of cash they are traveling with when crossing international borders.

Border searches can be nerve-wracking experiences, particularly if it involves an officer looking through your phone or laptop. Canadians and international visitors may therefore be surprised to know that thanks to a 2020 Alberta Court of Appeal (“ABCA”) decision, the CBSA does not currently have the right to search personal digital devices (“PDDs”) at ports of entry – at least in Alberta!

While this quirk looks like it will be temporary as the government has introduced Bill S-7 to address this issue, travellers should be aware of the amendments to the Customs Act (the “Act”) which are currently proposed, and might impact the state of the law going forward.

In the world of “natural health products” (“NHPs”), “NFR” is all the rage.   It is commonly believed that the NFR exception allows virtually any NHP to be imported to Canada, provided each importation is transacted in no more than a 90-day supply.

The key words here are “commonly believed”.   You might also say “commonly misunderstood” – and here is why.

The primary customs valuation method across the Western world is “transaction value”, which is a way of valuing goods coming across international borders. Transaction value is used by both the US Customs and Border Protection Agency (CBP) and the Canada Border Services Agency (CBSA) to value imported goods entering their respective territories.