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

Category Archives: Sales Taxes

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Option to Save U.S. Trump Tariffs – Use 3PL Warehouse in Canada

Posted in Canada's Federal Government, Corporate Counsel, Cross-border deals, Cross-border trade, Customs Law, Food, GST/HST, Imports Restrictions, NAFTA, origin, Provincial Governments, Sales Taxes, tariff classification, tariffs, Tax, U.S. Federal Government, valuation

At midnight, the United States increased tariff rates on many goods from China from 10% to 25% (referred to as the “U.S. Trump Tariffs”).  The U.S. Trump Tariffs are a form of customs duty that is payable by the importer and is passed on to U.S. consumers. As a result of the new higher U.S…. Continue Reading

Canada’s Sales Tax Rates as at May 1, 2019

Posted in GST, GST/HST, HST, Provincial Governments, Sales Taxes, Tax

Non-resident companies doing business in Canada who have registered for Canadian sales taxes often ask us to provide a chart that contains Canada’s sales tax rates. There isn’t a single sales tax rate for all of Canada.  There are differences across the country and non-resident businesses need to ensure that they are following the sales… Continue Reading

Tell the CRA what you think of them – The CRA wants to know

Posted in Canada's Federal Government, GST, GST/HST, Sales Taxes, Tax

On April 23, 2019, the CRA launched public consultations to find out how it can change and what improvements it can make. In the April 23rd announcement, the CRA stated: “Today, as part of its ongoing efforts to improve the client experience for individuals who interact with us, the CRA launched public consultations that allow… Continue Reading

What We Have is a Failure to Communicate: Computer Programmers Should Not be Expected to Know Customs and Trade Compliance

Posted in AMPs, Corporate Counsel, Cross-border deals, Cross-border trade, Customs Law, Export Controls & Economic Sanctions, Exports, GST/HST, Imports Restrictions, origin, Sales Taxes, tariff classification, Tax, valuation

This is a common problem – too common.  The people in the company responsible for customs and trade compliance do not work closely with the computer programmers as software is being developed — and mistakes are made.  The computer programmer does his or her job in preparing the code, but does not have any knowledge… Continue Reading

Ask Questions Before You Market Access into Canada?

Posted in AMPs, Canada's Federal Government, Corporate Counsel, Cross-border trade, Customs Law, GST/HST, origin, Sales Taxes, tariff classification, valuation

Many U.S. and foreign companies that sell goods on Internet-based retail platforms (both in-house platforms and Amazon-type platforms) should ask more questions as they access Canada’s consumer market.  Often, the first question asked by the foreign company is how to access the Canadian market (as they see dollar signs).  After they foreign company figures out… Continue Reading

What Are The Pros And Cons Of Being A Non-Resident Importer Into Canada?

Posted in Cross-border trade, Customs Law, GST/HST, Imports Restrictions, Intellectual Property, origin, Sales Taxes, tariff classification, valuation

The Internet enables foreign companies to market and sell to Canadian consumers without setting up in Canada.  A common question of foreign sellers with opportunities to sell to Canadians is “Should I sell into Canada as a non-resident importer?” Before answering this question, we must go back to the basics. What is an importer?  The… Continue Reading

How To Find Out What Is In The Canada Revenue Agency’s Files About Your Audit

Posted in Sales Taxes, Tax

Wouldn’t you like to know what is in the Canada Revenue Agency’s (“CRA”) files concerning your GST/HST audit? This information is very valuable in finding out where the CRA made a mistake or what is the basis for the misunderstanding about your taxes.  We recommend obtaining this information as soon as possible after an assessment… 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

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