While Prime Minister Carney was recently quoted saying there will be no tariffs imposed on US imports, Canada's remaining tariffs (technically "surtaxes") on US steel and aluminum...

A recent Federal Court of Appeal decision illustrates the significant challenges faced by individuals seeking removal from Canada's sanctions lists. The case examines the broad discretionary powers granted to the Minister of Foreign Affairs and the limited grounds available for judicial review when challenging sanctions designations.

On June 12, 2025, the Canada Border Services Agency ("CBSA") issued a Notice of Initiation of Investigation under the Special Import Measures Act ("SIMA")...

On January 1, 2025, Canada is set to make changes to its to unilateral tariff programs for imports under the Customs Tariff. The changes include several beneficiary countries...

Transaction value has traditionally been used to value imported goods to Canada in approximately 95% of cases. An important deduction available to importers when using transaction value...

After 35 years of practice in Tax and Trade, one thing I am sure of is that there are no "magic" answers for dealing with administrative delay by the Canada Revenue Agency ("CRA") or the Canada Border.

Canada Border Services Agency ("CBSA") recently updated their policy on administrative reviews under the Special Import Measures Act.

On April 29th 2025, President Trump suspended the operation of automotive tariffs and provided other relief in the form of an import adjustment offset...

On September 4, 2025, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping in respect of certain carbon...

On September 16, 2025, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping in respect steel strapping originating in or exported from China...

Canada's steel surtax regime offers remission opportunities through automatic relief under specific Remission Orders and general remission applications, but navigating these complex processes requires careful attention to eligibility criteria and compliance requirements.

While President Trump has instituted a pause on his tariffs implemented through executive orders on March 6 and April 2, 2025, many Canadian businesses may be unaware that this reprieve...

Homeowners who claim New Housing Rebate often face Canada Revenue Agency ("CRA") review. The central issues in these cases are often whether the homeowners intended to use the subject home as a primary place...

Canadian businesses often misunderstand authorization levels within the CRA's My Business Account system, incorrectly assuming that any authorized representative can access...

In a long running tax issue in Canada, the question has been whether Financial Institutions like banks and credit card companies are entitled to take Input Tax Credits...

On November 19, 2025, the Organization for Economic Co-operation and Development ("OECD") released an update to the OECD Model Tax Convention on Income and on Capital (the "2025 Update").

A recent Federal Court decision highlights the limitations taxpayers face when seeking judicial review of Canada Revenue Agency decisions. Even when the CRA acknowledges its decision was unreasonable, courts typically remit matters back for redetermination rather than substituting their own judgment or granting additional relief.

The Canada Revenue Agency maintains that aviation fuel delivered into airport storage tanks rather than directly into aircraft is subject to GST/HST, creating significant tax risks for fuel suppliers and airlines.

On February 6, 2026, the Canadian International Trade Tribunal (the "CITT") announced its Finding in Inquiry NQ-2025-006 (the "Finding") reporting that the dumping and subsidizing of cast iron soil pipe...

On August 21, 2024, the Canadian International Trade Tribunal (the "CITT") issued an Order in Expiry Review RR-2023-005 (the "Order"), continuing its finding of material injury in respect of the dumping