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.

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

The Canada Revenue Agency (“CRA”) has recently been auditing doctors and medical practitioners for goods and services tax (“GST”) and harmonized sales tax (“HST”). We have seen a number or re-assessments for amounts paid to doctors and medical practitioners for services that do not or may not qualify as exempt medical services. Doctors and medical

Canada

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

Canada

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

Sniffer DogThe Canada Border Services Agency (“CBSA”) has statutory authority in subsection 99(1) of the Customs Act to open goods that are being imported – this includes letters and packages. Currently, most packages can be opened, including legal documents sent by a law firm to another law firm or a client.  A few years ago I

Originally published by the Journal of Commerce – November 2016

Fans of ESPN’s College Game Day© will recognize this tag line from the reaction of Lee Corso when he disagrees with others when panelists predict winners of selected college football games. If you prefer a different sports metaphor, there is Aaron Rodger’s 2014 now famous

U.S.A.

Canada-US FlagsTonight is the first U.S. Presidential Debate.  Every 4 years, Canadian bureaucrats and those interested in politics watch the debates looking for clues as to what good and bad may be coming.  I thought it would be useful to make a list, from the perspective of a Canadian trade lawyer, of what Canadians should

Corporate compliance programs come in all shapes and sizes and apply whether your company is privately owned or publicly traded. These internal controls take the form of accounting and audit procedures, import-export/regulatory policies, employment guidelines, ethics/anti-corruption initiatives and so on. The intent of any compliance program is to ensure that employees know what is expected

Many QuestionsWouldn’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