The Canada Revenue Agency (“CRA”) has temporarily suspended all activities relating to non-resident goods and services tax (“GST”) and harmonized sales tax (“HST”) accounts. The CRA Non-Resident Tax Services Offices (TSO) are closed.

In the last week, I have had to tell four U.S.-based businesses that the CRA is effectively closed to non-resident businesses and

Originally published by the Journal of Commerce in December 2017

While Special Counsel Robert Mueller continues his investigation, the recent guilty plea entered by Trump former National Security Advisor Lt. Gen. Michael Flynn (Ret.) serves as a reminder that when you are interviewed by a law enforcement agent, you better be sure what you say

On Sunday, March 26, 2017, the Iranian State Agency (IRNA) announced the imposition of sanctions by Iran on 15 American companies.  While the move is widely seen as Iran responding to recent and on-going enforcement action taken in the U.S., such action is certainly creating ever more complex circumstances in the region.

In explaining the

U.S.A.

Kids Plastic Letters Spelling Abc As Symbol For Education And Learning

On February 13, 2017, Prime Minister Trudeau will travel to the United States to visit with President Trump. The most important topic for discussion is that Canada-United States relationship. The most important goal is to ensure that trading relationship remains strong.

This is a fun post, which is based on trade issues between Canada

U.S.A.

Customs StopThe phrase “thickening of the border” equates with increased regulations and costs, which result in difficulties or slow-downs at the border such that goods and people move at the pace of molasses. Border wait times increase as new border charges are paid and shipments are inspected and border officers assess risks.  Any thickening of

Originally published by the Journal of Commerce in February 2017

In the first two weeks of the new Trump Administration, all international traders want to talk about, and with good reason, is where does the new President really stand on trade? On the one hand, he has taken advantage of trading opportunities to generate profits

Canada CustomsOn June 15, 2016, Canada’s Minister of Public Safety and Emergency Preparedness introduced Bill C-21 “an Act to amend the Customs Act” in the Canadian House of Commons. It is a relatively short bill containing important and far-reaching amendments to the Customs Act.  Many people think that the Customs Act only affects them if

top10Further to my May 11, 2016 testimony and the testimony of others (view post here), today the Senate of Canada, Standing Committee on Banking, Trade and Commerce released an extensive report on Canada’s internal (inter-provincial) barriers to trade called “Tear Down These Walls: Dismantling Canada’s Internal Trade Barriers“.

In this report,

Shipping Container Above Stacked OthersAccording to a Thomson Reuters-KPMG International Survey/Report, 70% of multi-national companies surveyed are not fully utilizing the benefits under existing free trade agreements (FTAs).  The problem has been reported to be complex and disparate compliance requirements in home jurisdictions and other jurisdictions.

As an international trade lawyer, I hear this often.  Many North American

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.