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

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. 

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