Direct sellers (also known as network sellers) enter the lucrative Canadian market, often without asking questions about whether there are any Canadian laws they should know about. Canadians sign up as independent sales contractors and start to build their sales networks before all questions are asked and answers are received about compliance with Canadian laws. 

The Canada Border Services Agency (“CBSA”) conducts verifications (also known as audits) to verify compliance with Canadian customs laws.  Importers self-report relevant and detailed information about their imports either directly or through customs brokers.  The CBSA conducts verifications to ensure that the information is correct and that the importer has paid the correct amount of

We regularly get asked whether the Canada Revenue Agency (“CRA”) can ask for particular documents during the course of a goods and services tax (“GST”) / harmonized sales tax (“HST”) audit or during a GST/HST appeal.  Usually, the question is in the form of a statement “they are not allowed to ask for that”. Our