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

Category Archives: GST/HST

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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