The CBSA has historically requested password information from travelers in order to search their smartphones, personal computers and tablets, on the basis that these devices...

On March 19, 2025, the Canadian International Trade Tribunal (the "CITT") announced an Order in Expiry Review RR-2024-001 (the "Order"), continuing its finding of material injury...

The trade relationship between the United States ("US") and Canada is facing renewed tensions as President Trump has reaffirmed...

On March 16, 2026, the Canadian International Trade Tribunal (“CITT”) issued a Notice of Commencement of Safeguard Inquiry...

Much of the current commentary surrounding the new US tariff measures has overlooked a central point – namely, that broad-based US tariff actions do NOT apply to Canadian-origin goods that properly qualify under CUSMA.

While Canada was given a short reprieve yesterday from the tariffs threatened by US President, Donald J. Trump, President Trump appears to have doubled-down signalling that these 25% tariffs will be coming by February 1.

As we have previously written here and here, a taxpayer's debts can be imposed on their spouse or children through an assessment under section 160 of the Income Tax Act ("ITA").

As we questioned the tax and health policies of Canada's regulations on vaping products here, we note the Department of Finance's position on non-alcoholic beer...

Canada has ratified the UK's accession to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), opening new trade opportunities between the two nations. Beginning September 1, 2026, qualifying goods traded between Canada and the UK may benefit from preferential tariff rates under the agreement, with full reductions phased in by January 1, 2028.

Over the past several months, Global Affairs Canada has been in the process of consultingwith Canadians on the operation of the Canada-United States-Mexico Agreement...

On March 6, 2026, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping and subsidizing in respect of truck bodies originating in or exported from the People's Republic of China (the "Subject Goods").

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

As we wrote here, Canada joined the United Kingdom and Australia last year in adopting a joint global reporting template for forced labour and child labour disclosures.

On October 9, 2025, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping in respect cast iron soil pipe originating in or exported...

It only got a single line in Manitoba's 2025 budget - unlike housing measures that came with charts and headlines - but the new provincial sales tax on cloud services could bring just as much fiscal weight.

When Prime Minister Justin Trudeau's Liberal government announced its new 100% GST rebate for tax paid on the construction of qualifying new rental housing in September 2023...

As we have previously written here, the Canada Revenue Agency ("CRA") has significantly expanded its audit activity in the residential real estate sector – particularly targeting homeowners...

Ontario’s Employer Health Tax Act (the “Act” and the “EHT”) regime contains important associated-employer and related-party rules impacting things like EHT Exemptions and the calculation...

A recent Tax Court of Canada decision illustrates the complex jurisdictional challenges that arise when determining whether tax disputes belong in federal or provincial courts.

The supplies of food and beverages that are for human consumption are generally zero-rated for GST/HST purposes in Canada – meaning that a 0% rate of tax applies...