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

Monthly Archives: March 2013

Easter Week-End Is A Busy Time for The Canada Border Services Agency And The Easter Bunny

Posted in Customs Law

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,… Continue Reading

Canadian Lawyers May Need The BC PST “Application For Clearance” Re Transactions Closing After April 1, 2013

Posted in Cross-border deals, Provincial Governments, Sales Taxes

When a business sells its assets by way for a sale in bulk (or the Bulk Sales Act applies), it does not do so in the normal course of its business.  Usually, one of the preconditions to closing a transaction (one of the vendor closing documents in an asset purchase) is a certification from the… Continue Reading

Canada Border Services Agency Has Difficulties With Cross-Border Private Sales

Posted in Cross-border deals, Cross-border trade, Customs Law

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… Continue Reading

Canadian Legal Provisions Applicable to Laptop and PDA Examinations at the Border

Posted in Border Security, Customs Law

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… Continue Reading

Checklist for Tariff Classification?

Posted in Customs Law

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… Continue Reading

2013 Economic Action Plan (2013 Budget) Removes Tariffs On Certain Consumer Goods

Posted in Customs Law

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… 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

Canada Has Taken Steps To Empower Customs Officials To Stop Counterfeit Goods At The Border

Posted in Canada's Federal Government, Cross-border litigation, Cross-border trade, Customs Law, Intellectual Property

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 is an… Continue Reading