Canada-U.S. Blog Trade Lawyers Cyndee Todgham Cherniak and Susan K. Ross

Category Archives: GST/HST

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Do Currency Fluctuations Impact Importers?

Posted in Antidumping, Cross-border deals, Cross-border trade, Customs Law, GST/HST

The answer is “YES”, the current currency fluctuations in the Canadian dollar have an impact on importers.  Generally speaking, many importers in Canada purchase goods from foreign sources in United States dollars (foreign vendors do not desire Canadian dollars).  The current weakening of the Canadian dollar (on August 24, 2015, the Bank of Canada closing… Continue Reading

The ABCs of Canadian Border/Customs Laws

Posted in Border Security, Cross-border trade, Customs Law, Export Controls & Economic Sanctions, GST/HST, Harmonization, NEXUS, Tax, Trade Agreeements

As 2014 begins, we want importers in to Canada to succeed in their cross-border trade activities.  Here is an alphabetical guide to some the relevant Canadian customs/border issues. A =  Ascertained Forfeitures – The Canada Border Services Agency (CBSA) will issue an assessment based on best information available if they do not have the item. … Continue Reading

Top Fifteen Questions To Ask Prior To Importing Goods Into Canada

Posted in Border Security, Cross-border trade, Customs Law, Export Controls & Economic Sanctions, GST/HST, Sales Taxes

We thought it would be helpful to provide our top fifteen questions to ask and answer prior to importing goods into Canada. We started with a top ten list and then decided to give a 50% bonus. 1. What is the tariff classification of the goods to be imported (the answer can be simple or… Continue Reading

U.S. May Breach Most-Favoured-Nation Rules If It Imposes GST/HST Protectionist Measures

Posted in Buy America, Cross-border trade, Customs Law, GST/HST, NAFTA, World Trade Organization

Yesterday I shared with you the Bloomberg Businessweek article “Buy American and Fairer Trade Can Solve Job Woes: Alan Tonelson“.  In this article, Alan Tonelson suggests that the United States should impose additional duties at the border on goods coming from a country with a value-added tax.  Canadians should be concerned because under the goods and… Continue Reading

New Buy America Initiative Takes Aim At Canada’s GST/HST Regime

Posted in Buy America, Cross-border trade, Customs Law, Government Procurement, GST/HST

In an recent article in Bloomberg Businessweek printed online on September 18, 2011 entitled “Buy American and Fairer Trade Can Solve Job Woes: Alan Tonelson“, Canadians are put on notice that the U.S. is taking aim at value-added tax (“VAT”) regimes that do not charge VAT on exported goods. Canada’s goods and services tax (“GST”) and… Continue Reading