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

Category Archives: Tax

Subscribe to Tax RSS Feed

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

The Canada Revenue Agency is auditing doctors for GST/HST

Posted in Canada's Federal Government, Corporate Counsel, GST, GST/HST, Tax

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 of 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… 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

The Canada Border Services Is Getting Authority To Open All Cross-Border Mail

Posted in Border Security, Canada's Federal Government, Corporate Counsel, Cross-border deals, Cross-border litigation, Cross-Border Real Estate, Cross-border trade, Currency Reporting, Customs Law, Legal Developments, Proceeds of Crime/Money Laundering, Tax

The 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… Continue Reading

NOT SO FAST!

Posted in Aerospace & Defence, Anti-Trust/Competition Law, Antidumping, Border Security, Controlled Goods Program, Corporate Counsel, Cross-border deals, Cross-border trade, Currency Reporting, Customs Law, Export Controls & Economic Sanctions, FCPA/Anti-Corruption, Politics, Tax, Trade Agreeements, Trade Remedies, Transportation

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… Continue Reading

What Should Canadians Listen For While Watching the U.S. Presidential Debate

Posted in Antidumping, Border Security, Buy America, Canada's Federal Government, Cross-border deals, Cross-border trade, Elections, Export Controls & Economic Sanctions, Immigration law, NAFTA, NAFTA Chapter 11, Politics, Softwood Lumber, State Courts, State Governments, Tax, Trade Agreeements, U.S. Federal Government, U.S. Supreme Court, World Trade Organization

Tonight 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 listen… Continue Reading

The Art of Self Defense

Posted in Aerospace & Defence, Anti-Trust/Competition Law, Antidumping, Border Security, Buy America, Constitutional Law, Controlled Goods Program, Corporate Counsel, Criminal Law, Cross-border deals, Cross-border litigation, Cross-border trade, Customs Law, Cybersecurity and Privacy, Export Controls & Economic Sanctions, Exports, FCPA/Anti-Corruption, Government Procurement, Imports Restrictions, Intellectual Property, International Arbitrations, Legal Developments, NAFTA, origin, tariff classification, Tax, Trade Agreeements, Trade Remedies, Transportation, valuation, World Trade Organization

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… 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

The ABCs of Canadian Border/Customs Laws

Posted in Border Security, Cross-border trade, Customs Law, Export Controls & Economic Sanctions, GST/HST, Harmonization, NEXUS, Tax, Trade Agreeements

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. … Continue Reading

NEXUS Travelers Must Carefully Maintain Receipts Over Thanksgiving

Posted in Border Security, Cross-border trade, Customs Law, Tax

Black Friday and Thanksgiving week-end often ends in tears and frustration as Canadian travelers run into difficulties at Canada-US border crossings and at airports. Canadians join in the U.S. tradition of bargain shopping on Black Friday and over Thanksgiving week-end.  Problems arise when Canadians do not have all of their receipts in order from their shopping trip. … Continue Reading

Inquiry to be Held on Subsidization of Canadian Ports

Posted in Anti-Trust/Competition Law, Cross-border trade, Politics, Tax

By: Chuck Andary, University of Windsor law student Upon receiving complaints from American ports, the Federal Maritime Commission will hold an inquiry on Canadian ports and whether they are being unfairly subsidized. The ports in question are off the coast of British Columbia and are seeing increased business compared to their American competitors. The central… Continue Reading