Tax & Trade Blog

On July 18, 2024, the Canada Border Services Agency (“CBSA”) issued a Notice of Conclusion of its investigation in the ongoing Expiry Review of certain Carbon Steel Welded Pipe 1 (“CSWP-1”) originating in or exported from the People’s Republic of China (the “Subject Goods”).  

The CBSA determined that the expiry of the Canadian International Trade Tribunal’s (“CITT”) order dated March 28, 2019, in Expiry Review No. RR-2018-001 is likely to result in the continuation or resumption of (i) dumping of the Subject Goods and (ii) subsidizing of the Subject Goods.

More detail, including a full definition of the Subject Goods can be found in the Statement of Reasons for the determination.

On August 12, 2024, the Canadian International Trade Tribunal (the “CITT”) issued a notice that it was beginning an expiry review in respect of certain Circular Copper Tube originating in or exported from the Federative Republic of Brazil, the Hellenic Republic (Greece), the People’s Republic of China, the Republic of Korea and the United Mexican States (Mexico) (the “Subject Goods”).  On August 13, 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.

On July 2, 2024, the Canadian International Trade Tribunal (the “CITT”) issued a preliminary determination of injury, concluding that there was evidence that the alleged dumping of certain concrete reinforcing bar from Bulgaria, Thailand and the UAE has caused material injury to the domestic industry.

Background Information

On May 6, 2024, following the initiation of an anti-dumping investigation by the Canada Border Services Agency (the “CBSA”), the CITT initiated a preliminary injury inquiry in respect of alleged dumping of concrete reinforcing bar, which we covered in a previous blog post. 

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.