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.

"Reverse and rebill" situations are very common in the Oil, Gas and Petrochem industry, especially in situations where goods are delivered in one reporting period but invoiced in another ...

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

Provinces and Territories across Canada have consumer protection laws in place to protect consumers purchasing elsewhere than at a traditional retail store.

Health Canada's Canadian Product Safety Pledge expands as Temu Canada and AliExpress join Amazon Canada and eBay Canada as signatories, committing to 14 preventative and corrective actions to strengthen product safety on their platforms. This development significantly impacts the Direct Selling Industry, particularly businesses dealing with Natural Health Products, as major online marketplaces now face stricter compliance requirements for consumer products and cosmetics sold to Canadians.

Bill C-251 (An Act to amend the Customs Act and the Customs Tariff) was introduced in October 2025. If enacted, it would establish a statutory presumption that goods originating from designated countries are made in whole or in part by forced or child labour and are therefore prohibited from importation into Canada.

A Canadian subsidiary of a US wedding dress company successfully challenged the Canada Border Services Agency's valuation audit, establishing its right to use the transaction value method and excluding certain design costs from customs duties. The Canadian International Trade Tribunal ruled that costs for unsuccessful dress designs and non-design management expenses lacked sufficient connection to imported goods and should not be included in the value for duty calculation.

Canada has launched public consultations on Bill C-35, its proposed forced labour legislation, following US criticism of the country's current regime. The consultation period runs from July 27 to August 21, 2026, with Global Affairs Canada and Employment and Social Development Canada seeking stakeholder input on identifying forced labour goods, importer requirements, and supply chain due diligence measures.

On January 2, 2026, the Canadian International Trade Tribunal (the "CITT") announced its Finding in Inquiry NQ-2025-003 (the "Finding") reporting that the dumping of certain carbon or alloy steel wire originating...

ADDITIONAL DUTIES ON CHINA AND TÜRKIYE; NONE ON SOUTH KOREA OR VIETNAM

The USMCA allows importers to self-certify their own Certifications of Origin, offering greater flexibility than the former NAFTA regime. However, this practice carries significant compliance risks...

The Canada Revenue Agency has implemented a significant shift in its audit approach for large businesses, moving from single-year to two-year audit workplans.

The Canada Revenue Agency automatically transfers tax refunds to satisfy outstanding balances in other CRA accounts before issuing payments to taxpayers. This automated set-off process occurs without advance notice, leaving businesses and individuals surprised when expected GST/HST or income tax refunds are redirected to cover debts in different tax programs.

In the Alcohol Industry, as with its heavily-taxed cousins – the tobacco, vaping, and cannabis industries – taxation is all about levying tax on producers at the time of final packaging, or on importers...

The Tax Court of Canada has issued a landmark ruling requiring the Canada Revenue Agency to account for all unclaimed Input Tax Credits carried forward from prior reporting periods when reassessing GST/HST returns. This decision in Ontario Tire Stewardship v. The King resolves a long-standing dispute about whether the Minister's obligation to "audit to net tax" extends beyond ITCs from the specific period under review, potentially affecting all Canadian GST registrants facing reassessment.

Canada has implemented multiple layers of surtaxes targeting aluminum products of Chinese origin, with rates reaching 25% under various orders. These measures can apply even when products are shipped through third countries, and when combined with Anti-Dumping and Countervailing duties, total duties can exceed 180% for certain aluminum goods.