A Crown Corporation's requirement that a successful bidder hold membership in a specific industry association raises questions about procurement fairness and the Canadian International Trade Tribunal's jurisdiction. When Baja Construction won a roofing contract but couldn't meet the membership requirement, the CITT's refusal to provide relief highlighted significant procedural hurdles facing government procurement challengers.

Canada introduces Bill C-35 to prohibit imports of goods produced by forced labour, responding to US criticism and potential tariffs. The legislation empowers customs officers with detention authority and creates a Prohibited List requiring importers to provide prescribed documentation. Will these enhanced enforcement measures satisfy the US Administration and prevent additional trade penalties?

The TCC nevertheless undertook some brief analysis to determine that it agreed with the parties.

As we wrote in a previous blog post, the Canada Revenue Agency (the "CRA") has announced a "Coordinated Vaping Duty System" framework to manage the payment, collection, remittance and refund in respect...

Earlier this year, Canada Border Services Agency ("CBSA") intercepted a shipment declared to be electric fans from China.

The Canada Border Services Agency ("CBSA") has listed verifying tariff classifications of cheese treats for dogs ("Cheese Treats") as one of its compliance priorities for 2026.

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.

President Trump has invoked a Depression-era trade statute to impose sweeping 50% tariffs on Canadian dairy, alcohol, and automobiles, directly challenging Canada's protectionist Supply Management system. The unprecedented use of Section 338 of the Tariff Act of 1930 signals an aggressive push for major concessions on agricultural trade barriers as CUSMA negotiations intensify.

Canada's steel product surtax regime offers remission opportunities through automatic relief orders and general remission applications...

The Ontario Court of Appeal has ruled that solicitor-client privilege can be implicitly waived when a party's pleadings rely on their understanding of their legal position...

As we have blogged here and here, homeowners who sell their newly built homes shortly after taking possession have long been a target of CRA audits.

Recent news reports about Project Chickadee – the OPP and CBSA joint project aimed at dismantling organized car theft rings exporting stolen Canadian vehicles overseas...

When businesses face unpaid invoices, section 231 of the Excise Tax Act offers a pathway to recover GST/HST previously remitted on uncollectible debts. However, as a recent Tax Court decision demonstrates, this relief comes with strict technical requirements that must be meticulously followed. Understanding these conditions and avoiding common pitfalls is essential for businesses seeking to maximize their tax recovery on bad debts.

The Canada Revenue Agency has postponed enforcement of its controversial decision to apply GST/HST to mutual fund trailing commissions, granting the industry an 18-month reprieve until January 1, 2028. While this delay provides breathing room for system implementation and procedural adjustments, mutual fund managers, dealers, and advisors must use this transition period strategically to prepare for compliance, including registration obligations and input tax credit recovery.

A Federal Court case demonstrates the severe consequences of ignoring Canada Revenue Agency Requests for Information during tax audits. When a landscaping corporation and its principal failed to comply with a court-ordered production of financial documents, they faced substantial fines and a 30-day jail threat, highlighting the critical importance of proper RFI compliance with guidance from experienced tax counsel.

When a taxpayer is assessed by the Canada Revenue Agency ("CRA"), the instinct to "do something" can be overwhelming. One of the most common reactions is to start moving assets to related parties...

Most real property owners in Canada are aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment)...

A recent Ontario Superior Court decision has determined that commercial surety bonds—essential tools for importers and customs brokers securing obligations with the Canada Border Services Agency...

Since the Supreme Court of Canada's 2024 decisions in Iris Technologies and Dow Chemical, many taxpayers and tax practitioners have become well aware...

A recent Tax Court of Canada decision upheld $1.3 million in penalties and interest against a taxpayer who claimed ignorance of tax non-compliance. The case demonstrates how the doctrine of "wilful blindness" allows courts to equate a taxpayer's deliberate avoidance of inquiry with actual knowledge, particularly when obvious warning signs are ignored.