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Customs & Trade Blog

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145 posts in this category

Cross-Border Services Tax: Complicated Reg 105 Withholding Tax getting MORE Complicated

Posted by Rob Kreklewetz & Peter Krol on Friday, 09 August 2024 in Customs & Trade Blog

When a person (whether a corporation or natural individual) crosses a border to perform services, Canada and the US have detailed taxing rules, aimed at ensuring that the person entering the other country properly reports those activities. These rules often come with mandatory “withholding taxes“ on the payer of the services resident in the country where the services are being performed.

Canada has recently fine-tuned its position on Regulation 105 withholding, which may come as a surprise to many involved in the cross-border provision of services.

Last modified on Friday, 09 August 2024

Initiation of Expiry Review: Thermoelectric Containers from China

Posted by John Bassindale & Tommy Pham on Thursday, 08 August 2024 in Customs & Trade Blog

On July 29, 2024, the Canadian International Trade Tribunal (the “CITT”) issued a notice that it was beginning an expiry review in respect of thermoelectric containers (coolers) originating in or exported from the People’s Republic of China (the “Subject Goods”). On July 30, 2024, the Canada Border Services Agency (the “CBSA”) similarly gave notice of the initiation of their parallel expiry review investigation.

More details on the technical definition of the Subject Goods can be found here.

Last modified on Thursday, 08 August 2024

Provisional Duties on Pea Protein! Dumping & Subsidizing of Certain Pea Protein from China

Posted by W. Jack Millar & Tommy Pham on Tuesday, 06 August 2024 in Customs & Trade Blog

On July 22, 2024, the Canada Border Services Agency (“CBSA”) released a notice of its preliminary determination of dumping and subsidizing in respect of certain pea protein from China.

Provisional duties are now imposed on imports of the Subject Goods released from the CBSA on or after July 22, 2024!

Last modified on Tuesday, 06 August 2024

Car Seizures: Difficult Appeal Process!

Posted by Rob Kreklewetz & Stuart Clark on Monday, 29 July 2024 in Customs & Trade Blog

When Canada Border Services Agency (“CBSA”) Officers have reason to believe that the proper procedures have not been followed at the border on the import of goods (i.e., an item has been concealed for reporting, or an incorrect value or description has been provided), the Officer has the power to either seize the good and sometimes the conveyance (i.e., vehicle) used to transport it, or issue an ascertained forfeiture after the fact.

Both actions may come as a surprise to the importer — especially given that even minor contraventions of the law can lead to these significant seizures and actions, thereby requiring detailed and confusing appeal processes to remedy.

Last modified on Monday, 29 July 2024

FINTRAC Administrative Monetary Penalties: Addressing the Centre's Tool for Compliance

Posted by Rob Kreklewetz & Peter Krol on Thursday, 25 July 2024 in Customs & Trade Blog

As we previously discussed here, the Financial Transactions and Reports Analysis Centre of Canada (“FINTRAC” or the “Centre”) plays a crucial role in combating illegal activities like money laundering and terrorism financing.

The Centre operates under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the “Act”), which lays out a complex web of reporting, record-keeping, and identity verification requirements. When these requirements are not met, enforcement measures, including Administrative Monetary Penalties (“AMPs”), come into play.

Last modified on Thursday, 25 July 2024

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