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

Category Archives: GST/HST

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What Is On Your NAFTA Renegotiation Wish List?

Posted in Aerospace & Defence, Antidumping, Border Security, Buy America, Canada's Federal Government, Corporate Counsel, Cross-border deals, Cross-border trade, Customs Law, Energy, Government Procurement, GST/HST, Immigration law, Intellectual Property, Labour, NAFTA, NAFTA Chapter 11, origin, Politics, Provincial Governments, Softwood Lumber, Trade Agreeements, U.S. Federal Government

President Trump has said that he wants to renegotiate NAFTA.  Rather than taking a negative view of change, ask yourself “What is on my NAFTA Renegotation Wish List?”.  What changes to NAFTA could benefit your business?  What improvements to NAFTA can save your business money?  What adjustments will improve your business’ supply chain?  What should… Continue Reading

Importing Goods From China: Three Things You Must Do To Minimize Border Costs

Posted in Antidumping, Customs Law, GST/HST, Imports Restrictions, Intellectual Property, origin, tariff classification, Trade Remedies, valuation

Canadian businesses, small, medium and large import goods from China. It is a reality in a globalized supply chain.  Many Canadian businesses buy Chinese-origin goods from suppliers in a third country (e.g., the United States). Most businesses understand that they must pay all applicable customs duties at the time of importation.  Many companies understand that… Continue Reading

SME Importing and Exporting Toolkits Posted on the CBSA Website

Posted in AMPs, Border Security, Canada's Federal Government, Customs Law, Export Controls & Economic Sanctions, Exports, GST/HST, Imports Restrictions, NAFTA, NEXUS, origin, tariff classification, valuation

On August 22, 2016, the Canada Border Services Agency (“CBSA”) posted on its website toolkits for small to medium sized enterprises.  The toolkits cover (1) importing, (2) exporting, (3) other CBSA resources, (4) other governmental resources and (5) contact information.  However, the CBSA did not include the posting of the toolkits in its “Latest News”… Continue Reading

How To File A “Service Complaint” Against The Canada Revenue Agency

Posted in GST/HST

In writing this blog post, we are not advocating filing baseless, frivolous, vexatious and retaliatory “service complaints” against Canada Revenue Agency (“CRA”) auditors, collections officers and other employees of the CRA. However, we have learned from the experience of our clients that some legitimate complaints arise from time-to-time.  It is in the spirit of transparency… Continue Reading

Taxpayer Interest And Penalty Relief: How Can A Taxpayer Get Some Relief?

Posted in GST/HST

Canadian taxpayers are entitled to apply to the Canada Revenue Agency for taxpayer relief of penalties and interest.  All that is required is for a taxpayer who has been assessed to complete and submit an RC4288 form “Request for Taxpayer Relief – Cancel or Waive Penalties and Interest”.  This form can be used for goods and services… Continue Reading

Canadian Athletes Do Not Have To Pay Customs Duties And Border GST On Their Medals

Posted in Customs Law, GST/HST

Canadian Olympians returning home from the Rio Olympics (or any athletic competition for that matter) do not have to pay customs duties and goods and services tax (“GST”) on their medals.  No customs duties are payable under Harmonized System (H.S.) Code 98.17, which covers “medals, trophies and other articles (not including usual merchantable products nor… Continue Reading

10 Tips For Small Business Owners For Keeping Canada Revenue Agency Collections Officers Happy

Posted in GST/HST

Recently, I was contacted by a small business owner who had an unpleasant conversation with a Canada Revenue Agency (“CRA”) collections officer about an outstanding goods and services tax/harmonized sales tax (“GST/HST”) assessment against his small company (of which he was a director).  The CRA collections officer had threatened to send the sheriff to his… Continue Reading

What Are The Pros And Cons Of Being A Non-Resident Importer Into Canada?

Posted in Cross-border trade, Customs Law, GST/HST, Imports Restrictions, Intellectual Property, origin, Sales Taxes, tariff classification, valuation

The Internet enables foreign companies to market and sell to Canadian consumers without setting up in Canada.  A common question of foreign sellers with opportunities to sell to Canadians is “Should I sell into Canada as a non-resident importer?” Before answering this question, we must go back to the basics. What is an importer?  The… Continue Reading

Why Should SMEs Care About Incoterms® Rules?

Posted in Cross-border deals, Cross-border trade, Customs Law, GST/HST, origin, tariff classification, valuation

Small and medium sized enterprises mistakenly accept costs and financial risk when they agree to Incoterms without considering the consequences. SMEs should care about Incoterms because mistakes can be costly – very costly. What is an Incoterm? Answer:  Incoterms is an abbreviation of the phrase International Commercial Terms. The Incoterms rules are a series of… Continue Reading

GST/HST Measures in the 2016 Federal Budget

Posted in GST/HST

Today, the Federal Government of Canada tabled the Budget.  There are a few GST/HST Measures.  The following is an excerpt from the Budget: Medical and Assistive Devices Medical and assistive devices that are specially designed to assist an individual in treating or coping with a chronic disease or illness or a physical disability are generally… Continue Reading

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