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Business owners and trademark holders in Canada are increasingly targeted by sophisticated phishing schemes where scammers impersonate intellectual property lawyers and government officials to extract money and sensitive information.

As customs authorities increasingly leverage data mining to identify anomalous import valuations, businesses face mounting scrutiny over under-valuation practices not seen since the high-tariff era of the 1980s and '90s. This analysis examines Canada's customs valuation framework under the Customs Act and explores the escalating consequences—from duty assessments to criminal prosecution—that importers now confront in today's volatile tariff environment.