Every year at Easter, Canadians travel to the United States and abroad to visit family and friends for the holidays. Every year, the Canada Border Services Agency (CBSA) steps up enforcement at the border because there are more travelers. Every year, some travelers fail to declare some goods purchased or acquired outside Canada. Every year,
March 2013
Canadian Lawyers May Need The BC PST “Application For Clearance” Re Transactions Closing After April 1, 2013
Canada Border Services Agency Has Difficulties With Cross-Border Private Sales
When a Canadian resident purchases goods outside Canada, they must declare the goods when returning to Canada. When the individual is over the exemption limit ($800 for stays outside Canada exceeding 48 hours, $50 for same day), they must pay applicable customs duties, GST/HST, excise taxes and other imposts and charges.
Many individuals purchase big…
Canadian Legal Provisions Applicable to Laptop and PDA Examinations at the Border
The Canada Border Services Agency (CBSA) takes the position that the Customs Act (Canada) grants them wide search and examination powers. Section 98 of the Customs Act deals with search powers of the person. Section 99 of the Customs Act deals with examination powers respecting goods. The CBSA draws a distinction between “search” powers in…
Checklist for Tariff Classification?
Under Canada’s customs laws, the importer of record is responsible to provide the correct tariff classification of the commercial invoice and the B3 “Canada Customs Coding Form”. While importers often rely on information provided by the exporter, they must do so understanding that they will have to pay the price for errors. The Canada Border…
Canada’s Sales Tax Rates (As at March 1, 2013)
Non-resident exporters/importers often are not aware of Canada’s many different sales taxes and sales tax rates (quite frankly, many Canadian companies cannot keep up with the changes). So, we put together a chart.
Canadian Sales Tax Rates Chart
As at March 1, 2013
Province/Territory
Provincial Sales Tax | GST/HST Rate | GST Included in PST Tax Base |
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2013 Economic Action Plan (2013 Budget) Removes Tariffs On Certain Consumer Goods
On March 21, 2013, Canada introduced the 2013 Budget. While the 2013 Budget was characterized as an austerity budget, it offered customs duty relief (hopefully translating into lower retail prices) on certain imported consumer goods.
The 2013 Budget permanently removed customs duties on baby clothes and sports equipment (excluding bicycles, which I should note have…
Top Fifteen Questions To Ask Prior To Importing Goods Into Canada
Canada Has Taken Steps To Empower Customs Officials To Stop Counterfeit Goods At The Border
On March 1, 2013, the Government of Canada introduced Bill C-56 “Combating Counterfeit Products Act” in the House of Commons. Bill C-56 provides copyright and trademark owners with a Canadian legal process to stop the import and export of counterfeit goods and take those goods out of the commercial stream. This legal process…