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

Tag Archives: GST

How does the Canada-US trade war affect cross-border shoppers?

By Cyndee Todgham Cherniak on Posted in Canada's Federal Government, Countermeasures, Customs Law, GST/HST, tariffs

On July 1, 2018, Canada imposed countermeasures (that is, 10% duties) on a number of U.S. origin goods.  These new duties will apply to goods that are purchased by Canadians who shop in the United States.  Canadian cross border shoppers may be asked more questions at the Canada Border Services Agency (“CBSA”) Primary Inspection Booth… Continue Reading

Are Actors/Actresses/Performers/Directors Required to Register for GST/HST?

By Cyndee Todgham Cherniak on Posted in Canada's Federal Government, Cross-border trade, GST/HST

Canada is known as Hollywood North because many movies and television shows and commercials are filmed in Canada. However, unlike the United States, Canada has a federal sales tax called the goods and services tax (“GST”) and in some provinces harmonized sales tax (“HST”) is imposed.  GST/HST is exigible in respect of supplies of services… Continue Reading

What should a taxpayer under audit do if the CRA auditor proposes an assessment?

By Cyndee Todgham Cherniak on Posted in Canada's Federal Government, GST/HST

The Canada Revenue Agency (“CRA”) conducts audits to ensure that taxpayers are paying or remitting the correct amount of taxes.  In Canada, the CRA enforces Canada’s income tax, Goods and Services Tax (“GST”), Harmonized Sales Tax (“HST”) and federal payroll taxes laws.  These tax systems all have an element of self-reporting. If the CRA auditor… Continue Reading

Ask Questions Before You Market Access into Canada?

By Cyndee Todgham Cherniak on 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

How To File A “Service Complaint” Against The Canada Revenue Agency

By Cyndee Todgham Cherniak on Posted in GST/HST

In writing this blog post, we are not advocating filing baseless, frivolous, vexatious and retaliatory “service complaints” against Canada Revenue Agency (“CRA”) auditors, collections officers and other employees of the CRA. However, we have learned from the experience of our clients that some legitimate complaints arise from time-to-time.  It is in the spirit of transparency… Continue Reading

Taxpayer Interest And Penalty Relief: How Can A Taxpayer Get Some Relief?

By Cyndee Todgham Cherniak on Posted in GST/HST

Canadian taxpayers are entitled to apply to the Canada Revenue Agency for taxpayer relief of penalties and interest.  All that is required is for a taxpayer who has been assessed to complete and submit an RC4288 form “Request for Taxpayer Relief – Cancel or Waive Penalties and Interest”.  This form can be used for goods and services… Continue Reading

Canadian Athletes Do Not Have To Pay Customs Duties And Border GST On Their Medals

By Cyndee Todgham Cherniak on Posted in Customs Law, GST/HST

Canadian Olympians returning home from the Rio Olympics (or any athletic competition for that matter) do not have to pay customs duties and goods and services tax (“GST”) on their medals.  No customs duties are payable under Harmonized System (H.S.) Code 98.17, which covers “medals, trophies and other articles (not including usual merchantable products nor… Continue Reading

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

By Cyndee Todgham Cherniak on 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

By Cyndee Todgham Cherniak on 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