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Your search for ‘Millar Kreklewetz’ returned 322 results

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  • Article

    Settler's Effect Rules When Moving To Canada

    Canada's Settler's Effects rules allow newcomers to import personal belongings duty-free under specific conditions, but the Canada Border Services Agency enforces strict requirements regarding ownership, possession, and documentation. Understanding these regulations is crucial for individuals planning to immigrate to Canada to avoid unexpected duties and compliance issues when bringing their household goods across the border.
    CanadaImmigration
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Canada's Bandaid Approach To Tariffs

    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...
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
Article

Canadian Sanctions: Difficult To Avoid!

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.
CanadaInternational Law
Millar Kreklewetz
Millar Kreklewetz
  • Article

    Car Seizures: Difficult Appeal Process!

    When Canada Border Services Agency ("CBSA") Officers have reason to believe that the proper procedures have not been followed at the border on the import of goods (i.e., an item has been concealed for reporting...
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    CBSA Investigating Thermal Paper

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

    Changes To GPT And LDCT Countries!

    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...
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Death By 1000 Cuts!

    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.
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    New Anti-Dumping Administrative Reviews

    Canada Border Services Agency ("CBSA") recently updated their policy on administrative reviews under the Special Import Measures Act.
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    President Trump Relieves Auto Tariffs

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

    Proposed Value For Duty Amendments - Current Status: Up In The Air!

    As we wrote about previously, on May 27, 2023 the Canada Border Services Agency proposed amendments to close what they termed "loopholes" allowing certain importers to use a lower value for duty than what CBSA thought was appropriate.
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Provisional Duties Imposed On Steel Wire

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

    Provisional Duties On Steel Strapping

    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...
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Steel Remission Opportunities

    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.
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    USMCA Origin: Analytical Rules

    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...
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    House Flipping & Dual Motivations: GST For Home Builders And Renovators

    As we have blogged about here and here, the CRA is after a whole swath of residential homeowners who are finding themselves being taxed on the sale of their new or used residential properties, after substantially renovating them.
    CanadaReal Estate and Construction
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    TCC: New Housing Rebates & Social Justice

    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...
    CanadaReal Estate and Construction
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    CRA Business Account: Authorization Traps

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

    Divided Jurisdiction For Tax Disputes

    Our tax system is complex, with many potential procedural pitfalls that taxpayers need to navigate. One such issue is the jurisdictional boundaries between the Tax Court and the Federal Court for tax disputes.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Excise Act 2001 Recordkeeping Requirements

    The Excise Act, 2001 governs taxation and regulatory frameworks for specified goods including tobacco, wine, spirits, and vaping products, with recordkeeping requirements among the most stringent in Canadian tax legislation. CRA is increasingly relying on imperfect or incomplete records as a basis for assessing additional duty, interest, and significant penalties.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    GST/HST 101: Division II & III Supplies

    Since the GST was first implemented in 1991, a continual source of misconception has been that the GST represents a single tax. In fact, there are potentially four different applications of the GST...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Showing 101–120 of 322 results

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