The Canadian Minister of National Revenue (“Minister”) may, under subsection 231.2(3) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) and subsection 289(3) of the Excise Tax Act, R.S.C. 1985, c. E-15, seek information from third parties in order to look for tax cheats. The request by the Minister is known
Canada Requires a “Through Bill of Lading” to Claim GPT Tariff Treatment
By Cyndee Todgham Cherniak on
Posted in Customs Law, GPT, Legal Developments, Uncategorized
The Canadian International Trade Tribunal (the “Tribunal”) recently held in ContainerWest Manufacturing Ltd v. President of the Canada Border Services Agency, AP-2014-025 (July 27, 2015) that “a through bill of lading is required for entitlement to the GPT.” This decision may surprise many importers, customs lawyers and customs brokers.
GPT means General Preferential Tariff. …