The Canada Border Services Agency (CBSA) issued a scope ruling determining whether National Nail's concealed deck screws fall within the definition of goods subject to anti-dumping and countervailing duties on carbon steel fasteners from China and Chinese Taipei. This ruling examines the physical characteristics, usage, and packaging of the screws to assess their classification under the Canadian International Trade Tribunal's (CITT) order.

Recent Federal Court of Appeal jurisprudence demonstrates that unsuccessful tax litigants must generally pay the government's legal costs regardless of financial difficulties, while successful litigants may still face cost awards due to procedural rules. Understanding the discretionary nature of cost awards in Tax Court of Canada proceedings is critical, as variables ranging from settlement offers to case complexity can significantly impact who pays legal bills.

Bill C-31, Canada's Budget 2025 Implementation Act No. 2, is currently before Parliament's Finance Committee with significant amendments to indirect tax rules. The legislation proposes to double the Tax Court's informal procedure threshold for GST appeals to $100,000, clarify tax treatment for credit unions, and modify imported supply rules for financial institutions dealing with insurance policies and loans connected to Canada.

British Columbia has recently announced a further expansion of its Provincial Sales Tax ("PST") base – a move that will not surprise those who have watched the province's post-HST trajectory.

The Federal Court has dismissed a Canada Revenue Agency application for an unnamed persons requirement directed at Shopify, finding that the target group was not sufficiently ascertainable due to ambiguity around persons "associated with" merchant accounts.

Directors of corporations that fail to remit GST/HST may face personal liability for corporate tax debts, but statutory limitation rules create narrow windows for enforcement. The recent Stevens v. The King case demonstrates how courts scrutinize resignation claims and what evidence directors must provide to escape liability under Canada's Excise Tax Act framework.

For direct sellers, one important aspect of running a successful compensation plan is offering bonuses, commissions, prizes and awards to recognize and incentivize high performance.

A recent decision of the Federal Court of Appeal, Canada v. Csak, 2025 FCA 60, underscores that the federal Interpretation Act (the "Act") rules concerning the computation of time for deadlines are complicated, and can both help and harm taxpayers depending on the circumstances.

As we have blogged here and here, the CRA has "third-party" transfer powers that allow it to follow a taxpayer's GST or income tax debts to relatives where it can demonstrate that money or assets have been diverted...

Tax auditors generally operate within a four-year limitation period when conducting audits, but this protection is not absolute. Understanding when the Canada Revenue Agency and provincial tax authorities can reassess beyond this timeframe—particularly in cases involving misrepresentation, neglect, or fraud—is critical for taxpayers who assume older years are permanently closed.

Canadian tax appeals processes can involve lengthy wait times and unclear communication from authorities, but when action is required, deadlines become suddenly urgent.

A recent Tax Court of Canada decision confirms that businesses cannot bypass quarterly GST/HST installment obligations by overpaying the tax authority and expecting automatic credit allocation. The case of BMLex Avocats Inc. demonstrates that tax authorities have no legal duty to automatically apply surplus funds to future installments, and businesses must actively manage their quarterly compliance duties with specific, timely instructions for credit transfers.

On August 5, 2025, the Canadian International Trade Tribunal ("CITT") issued a notice that it was beginning an expiry review in respect of hot-rolled carbon steel plate and high-strength low-alloy steel plate...

2026年4月20日，加拿大边境服务署（CBSA）根据《特别进口措施法》(SIMA) 发布 立案通知 ， 就从中国进口的钢制货架涉嫌倾销行为展开调查。本次调查系由加拿大钢制货架生产商提出的投诉所引发。

Many newcomers to Canada arrive with valuable assets such as jewellery, gold bullion, or financial instruments. A question we often receive is how to bring these items legally into Canada.

On March 4, 2025, Ontario's Premier Doug Ford announced further a retaliatory measure to the recently announced Trump tariffs, indicating that Ontario would apply a tax on exports of electricity to the United States ("US").

A Canadian bakery and beverage manufacturer successfully obtained remission of anti-dumping duties totaling over $264,000 after being forced to import refined sugar from the United States during a domestic supply shortage. The June 2026 Remission Order demonstrates how importers facing unavoidable anti-dumping duties may seek relief when Canadian suppliers cannot meet demand or when full duty application would not serve the public interest.

The Canada Border Services Agency has launched an anti-dumping investigation into paperboard cups and containers from China, which could result in additional duties being imposed on these imports.

The Canada Border Services Agency has made an unusual preliminary determination in a dumping investigation involving Austrian oil and gas well casing, finding a 22.6% margin of dumping but declining to impose provisional duties. This decision raises important questions about when provisional duties are necessary to prevent injury and what importers should expect as the investigation proceeds toward final determinations by both the CBSA and the Canadian International Trade Tribunal.

The Canada Revenue Agency possesses extraordinarily broad collection powers when it comes to unremitted GST/HST, even while taxpayer appeals remain pending before the Tax Court of Canada. A recent TCC decision reveals the stark limitations on judicial intervention in CRA collection activities and highlights critical differences between GST/HST and income tax collection mechanisms. Understanding these distinctions proves essential for taxpayers facing GST/HST assessments, as the window for effective legal in