Tax & Trade Blog

The Canadian International Trade Tribunal (“CITT”) announced an Order in Expiry Review RR-2021-005 on December 29, 2022 (“Order”), continuing its order made on April 7, 2017, in expiry review RR-2016-001, in respect of the dumping of Pup Joints products from the People’s Republic of China (“Subject Goods”). 

What is an Expiry Review

Expiry Reviews are conducted jointly by the Canada Border Services Agency (“CBSA”) and the CITT to review prior Anti-Dumping Duty (“ADD”) or Countervailing Duty (“CVD”) orders made by the CITT (“Orders”) under Special Import Measures Act (“SIMA”).  These Expiry Reviews generally occur every five years following the original Orders or a subsequent renewal.

The Canadian International Trade Tribunal (“CITT”) has announced an Expiry Review in respect of the dumping of corrosion-resistant flat-rolled steel sheet products of carbon steel from China, Chinese Taipei, India and the Republic of Korea.

What is an Expiry Review

Expiry Reviews are conducted jointly by the Canada Border Services Agency (“CBSA”) and the CITT to review prior Anti-Dumping Duty (“ADD”) or Countervailing Duty (“CVD”) orders made by the CITT (“Orders”) under Special Import Measures Act (“SIMA”). These Expiry Reviews generally occur every five years following the original Orders or subsequent renewal.

A great new year’s resolution for Directors of a Canadian private corporations is to brush up on GST/HST and income tax compliance!  The reason is that where a corporation incurs a tax debt for GST, HST or income tax source withholdings, the directors of those corporations can be held personally liable.  For GST/HST purposes, this potential liability encompasses virtually all the net tax obligations of the corporation!  

A recent case demonstrates the high standard directors need to uphold, even when imposed with incredibly difficult situations in which the government has played a hand.

The CITT has announced an Expiry Review of its finding made on February 15^th, 2019 (NQ-2018-003) in respect of Carbon Steel Welded Pipe from Pakistan, the Philippines, Türkiye and Vietnam.

What is an Expiry Review

Expiry reviews are conducted jointly by the Canada Border Services Agency (“CBSA”) and the Canadian International Trade Tribunal (“CITT”) to review prior Anti-Dumping Duty (“ADD”) or Countervailing Duty (“CVD”) orders made by the CITT (“Orders”) under Special Import Measures Act (“SIMA”). They generally occur every five years following the original Order or subsequent renewal.

Georgian Bay Leisure Distributors Ltd., 2022 CanLII 139059 (CA CITT) (“Georgian Bay”) is a CITT case highlighting the complexities of tariff classification when importing goods to Canada.!

Background

When importing commercial goods to Canada, there are three things any importer needs to address from a customs compliance perspective:

On October 5, 2023, the Canadian International Trade Tribunal (“CITT”) issued its order in respect of an Expiry Review of a previous Order made on February 8, 2018, continuing the Order’s finding of dumping and subsidizing of stainless steel sinks from the People’s Republic of China (“China”).

The CITT more specifically described the Subject Goods as:

On August 31, 2023, the Canadian International Trade Tribunal (“CITT”) issued a revised notice of an Expiry Review in respect on the dumping and subsidizing of copper pipe fittings from the Socialist Republic of Vietnam (“Vietnam”).

The CITT defined the Subject Goods in its May 25, 2018 Finding:

On September 06, 2023, the Canadian International Trade Tribunal (“CITT”) released its Order continuing the CITT’s original 2018 finding of dumping of carbon and alloy steel line pipe from the Republic of Korea (“South Korea”) but excluding two categories of welded line pipe further described below.

The Subject Goods defined in the order included:

The CITT recently announced an Expiry Review of its Order on Seamless Carbon or Alloy Steel Oil & Gas Well Casing from China.

What is an Expiry Review

Expiry reviews are conducted jointly by the Canada Border Services Agency (“CBSA”) and the Canadian International Trade Tribunal (“CITT”) to review prior Anti-Dumping Duty (“ADD”) or Countervailing Duty (“CVD”) orders made by the CITT (“Orders”) under the Special Import Measures Act (“SIMA”).  They generally occur every five years following the original Order or subsequent renewal.