Photo of Cyndee Todgham Cherniak

Cyndee Todgham Cherniak is the founding lawyer of LexSage, a boutique international trade law and sales tax firm in Toronto, Ontario. She has practiced for almost 20 years at Canada’s top Bay Street law firms.

In normal times, the Canada Border Services Agency (“CBSA”) conducts verifications (audits) of importers to ensure that they are in compliance with Canadian customs laws (e.g., origin, tariff classification, valuation, etc.).  On March 26, 2020, we received the following notification from a CBSA Trade Compliance Officer with whom we are engaged on a file:

“Due

On March 16, 2020, the Canada Border Services Agency (“CBSA”) issued Customs Notice 20-08 “Imported Goods for Emergency Use in Response to COVID-19”, which discusses the circumstances where customs duty and goods and services tax (“GST”) /harmonized sales tax (“HST”) and excise tax relief will be granted for goods imported into Canada that will

On March 18, 2020, the Canada Border Services Agency (“CBSA”) issued Customs Notice 20-09 “Changes in Requesting an Extension to the 90-day Period to Submit Corrections” in which the deadline for filing corrections is automatically extended by 30 days. Normally, when the CBSA issues a final report to an importer under audit (called a “trade

On March 19, 2020, the Canada Border Services Agency (“CBSA”) released Customs Notice 20-10 “Waiver of Late accounting Penalties”  granting relief during the COVID-19 crisis.  The notice provides that certain late fees (also known as administrative monetary penalties (“AMPs”)) and late accounting penalties are being waived for transactions released between March 11, 2020, to May

At midnight on March 20, 2020, in an attempt to control the spread of COVID-19/coronavirus pandemic, Canada and the United States closed their shared border to non-essential travel for a period of thirty (30) days (which can be extended to a longer period of time).  “Non-essential” travel includes travel that is considered tourism

We have recently become aware of 4 cases where individuals (mostly Canadians) have been notified that their NEXUS memberships have been cancelled by U.S. Customs and Border Protection (“U.S. CBP”) because they failed to declare the export of a vehicle from the United States.  The three scenarios where this has arisen are:

1) A Canadian

On November 8, 2019, the Canada Border Services Agency initiated an antidumping and subsidy case against certain corrosion resistant (galvanized) steel from Turkey, the united Arab Emirates and Vietnam.  This is the second corrosion resistant steel case in 18 months.  The last corrosion resistant steel case was against China, Taiwan, South Korean and India.  In

On October 25, 2019, the Canada Border Services Agency (“CBSA”) announced that they were modernizing NEXUS kiosks across Canada, starting with Vancouver airport, to use facial recognition technology.  Hidden in the announcement is the following significant NEXUS Program rule change:

“It is also important to note that declarations will not be completed at the new

The original Canada-Israel Free Trade Agreement (known as the “CIFTA”) entered into effect on January 1, 1997.  It was a limited free trade agreement. The CIFTA was previously amended on July 5, 2002 and November 1, 2003.  On May 28, 2018, Canada and Israel again amended the CIFTA by signing the Canada-Israel Free Trade Amending

The answer is “possibly”.  It is possible that the Canada Border Services Agency (“CBSA”) will confiscate your NEXUS membership if the Primary CBSA Officer or a Secondary CBSA Officer smells cannabis in your vehicle.  Even though cannabis can be sold legally in Canada and in many U.S. states, it is not legal to import cannabis