The Canada Border Services Agency has intensified verification audits targeting carpets and area rugs, with particular focus on proper tariff classification under Chapter 57 of the Customs Tariff. Importers face significant duty assessments, mandatory self-correction obligations, and administrative monetary penalties for misclassification, even when they have historically used the same tariff codes without issue.

The new tariff environment of 2025-2026 has elevated the importance of accurate customs declarations, particularly for related party transactions. This report examines the complex valuation rules that apply when goods are imported between related buyers and sellers, exploring the two critical tests under Canada's Customs Act and the role of transfer pricing documentation in supporting transaction values.

The US-Canada trade dispute has created a complex environment where proper customs valuation is critical for steel industry businesses. This report examines the fundamentals of customs valuation for steel importers, exploring transaction value requirements, related-party rules, and the impact of US tariffs on value for duty reporting.

As we first alluded to January 20, 2025, Canada's "retaliatory tariff" – or in the Prime Minister's view, our "elbows up" – strategy was a bad idea and of "questionable economic policy".

In the rush of everyday business, both Canadian and foreign businesses can occasionally overlook the importance of responding to requests from the Canadian International Trade Tribunal (the "CITT" or "Tribunal").

The Canada Border Services Agency has issued a preliminary determination imposing provisional anti-dumping and countervailing duties on forged grinding media imports from China, with rates varying significantly between cooperative and non-cooperative exporters. The determination triggers immediate duty collection while the Canadian International Trade Tribunal prepares for public hearings to assess whether these imports have injured or threaten to injure the domestic Canadian industry.

On October 1, 2025, the Canadian International Trade Tribunal (the "CITT") announced an Order in Expiry Review RR-2024-007 (the "Order")...

Effective 12:01 a.m. (ET) on August 29, 2025, the United States ("US") suspended the de minimis shipment exemption for goods imported from Canada, Mexico, and all other countries...

British Columbia's Provincial Sales Tax continues its steady expansion into professional services and digital commerce, raising questions about whether the province is gradually returning to the harmonized sales tax model it rejected in 2013. The latest changes extend PST to accounting, architectural, real estate services, and cloud infrastructure, narrowing the gap between BC's standalone tax system and the broader HST framework.

One area of Indirect Tax that is often underemphasized and underappreciated by businesses and tax professionals alike is the proper classification of employees and independent contractors.

A good friend who's a lawyer in the thick of things in the commercial building space recently prognosticated that with all of the pressure on Commercial Builders to close new home and (particularly)...

In a previous blog post, we wrote about the GST/HST implications of prizes and awards for direct sellers. In this post, we turn to the income tax consequences, a topic that often causes confusion for Independent Sales Contractors ("ISCs")...

In a remarkable decision rendered with a great deal of humility, and with great credit to the Tax Court Justice involved, the Tax Court of Canada ("TCC") in Tanafranca v. The King (2025 TCC 169) has taken the opportunity...

We have previously blogged about the enactment of Newfoundland and Labrador's ("Newfoundland") Sugar Sweetened Beverage Tax ("SSBT") in late 2022 here, and provided an update on the SSBT's interaction...

The Federal Court's recent decision in Canada v. KPMG Canada LLP demonstrates that merely asserting solicitor-client privilege over documents may be insufficient to protect them from disclosure during CRA audits.

Directors of corporations that fail to remit GST/HST may face personal liability for unpaid taxes, but a due diligence defence exists. The recent Stevens v. The King case illustrates the high bar for proving due diligence, demonstrating that passive delegation of financial oversight is insufficient to avoid personal liability for directors.

In my 35+ years of experience, I have seen the tax world evolve quite a bit. It used to be that tax or trade lawyers were engaged very early on in most disputes. Usually at the time of audit.

As artificial intelligence tools like ChatGPT and Claude become increasingly prevalent in Canadian legal practice, businesses and individuals face critical questions about their reliability and safety.

On December 4, 2024, the Canadian International Trade Tribunal (the "CITT") announced its Finding in Inquiry NQ-2024-002, concluding that the dumping of certain pea protein from China...

On February 2, 2026, the Canada Border Services Agency ("CBSA") issued a Notice of Initiation of Investigation under the Special Import Measures Act ("SIMA") in respect of the alleged dumping...