ArticleRetaliatory Tariffs - A Bad Idea?The trade relationship between the United States ("US") and Canada is facing renewed tensions as President Trump has reaffirmed...CanadaInternational LawMillar Kreklewetz
ArticleAssessments - Till Death Do Us Part?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").CanadaTaxMillar Kreklewetz
ArticleCRA Audit Settlements: Is That A Real Thing?The Canada Revenue Agency has confirmed that tax audits can be settled before completion, but significant cases require multiple layers of internal review and approval. Understanding CRA's internal settlement processes, including the role of the Audit File Resolution Committee, can help businesses develop effective strategies for resolving disputes efficiently and avoiding costly objections.
ArticleDepartment Of Finance Gets It RightAs 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...CanadaTaxMillar Kreklewetz
ArticleUSMCA Origin: Certification RulesWhile 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...GlobalInternational LawMillar Kreklewetz
ArticleBias Difficult To ProveIn an interesting customs case continuing the Canada Border Service Agency's ("CBSA") assault on toy replica firearms, the Federal Court of Appeal ("FCA") pointed out that allegations of bias leveled at the CBSA...CanadaInternational LawMillar Kreklewetz
ArticleCBSA Investigates Potential CircumventionOn November 25, 2024, the Canada Border Services Agency (the "CBSA") announced that it has initiated an investigation into whether container chassis imported from Vietnam...CanadaInternational LawMillar Kreklewetz
ArticleTrump Tariffs - Preparation Is KeyWhile 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.CanadaInternational LawMillar Kreklewetz
ArticleIs CUSMA Working For You?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...GlobalInternational LawMillar Kreklewetz
ArticleNew Opportunities For Canada–UK TradeCanada 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. GlobalInternational LawMillar Kreklewetz
ArticleNicotine Pouches: Attracting Regulatory AttentionAs a firm specializing in International Trade and related regulatory issues, we have noticed a marked increase in recent inquiries regarding the new regulatory requirements for Nicotine Pouches.CanadaFood, Drugs, Healthcare, Life SciencesMillar Kreklewetz
ArticleQuebec French Language RequirementsOn June 1, 2022, Quebec's Bill 96 amended the Charter of the French Language (the "French Charter") to include changes to the use of English trademarks on product packaging.CanadaIntellectual PropertyMillar Kreklewetz
ArticleBest Practices For Forced Labour ReportingAs 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. CanadaInternational LawMillar Kreklewetz
ArticleCBSA Seized Jewellery? Here Is What To Do: Having Your Jewellery Seized Can Be Frustrating And Legal Assistance Can Help!The Government of Canada's website cautions returning travellers to "Be sure . . . declare everything". However, problems can arise, and the Canada Border Security Agency ("CBSA") could seize your goods like jewellery.CanadaInternational LawMillar Kreklewetz
ArticleCustoms Assessments Must Be Dealt WithSince 1997, the Customs Act has imposed both mandatory payment and correction obligations on importers subject to Assessments.CanadaInternational LawMillar Kreklewetz
ArticleNew Surtax On Chinese EV Trade: Canada Announces A 100% Surtax On Chinese-Built EVsOn August 26, 2024, the Canadian government announced a series of new measures to support Canadian workers in an effort to enhance the country's electrical vehicle...CanadaInternational LawMillar Kreklewetz
ArticleNew Surtaxes Also Affect Steel & AluminumCanada's Carney Government has escalated its retaliatory trade measures by increasing surtaxes on US steel and aluminum from 25% to 50%, effective September 8, 2026. These amendments to the United States Surtax Order come as part of a broader response to President Trump's tariffs on Canadian dairy, alcohol, and motor vehicles.CanadaInternational LawMillar Kreklewetz
ArticleProvisional Duties On Cast Iron Soil PipeOn 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...CanadaInternational LawMillar Kreklewetz
ArticleRetaliatory Tariffs - What Now?As we blogged on here, the threatened Trump and Canadian retaliatory tariffs stand to have a serious impact on Canadian businesses.CanadaInternational LawMillar Kreklewetz
ArticleTariff War - Round 2The trade war between Canada and the United States ("US") has taken a further turn for the worse. On March 12, 2025, President Trump imposed 25 percent tariffs on Canadian steel and aluminum products.CanadaInternational LawMillar Kreklewetz