While the consequences of border infractions, either under the Customs Act ("CA") or Proceeds of Crime (Money Laundering) and Terrorist Financing Act ("PCMLTFA"), are generally not that severe...

On February 27, 2026, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping and subsidizing in respect of thermoformed molded fibre tableware originating in or exported...

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.

On January 9, 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 of forged grinding media...

On August 11, 2025, the Canada Border Services Agency ("CBSA") initiated an Investigation under the Special Import Measures Act ("SIMA") in respect of the alleged dumping of Oil Country Tubular Goods...

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.

Many travelers, including seasoned and sophisticated travelers, misunderstand the fundamental obligation to declare all goods being imported into Canada. The most common misconception is often that...

After nearly four years, amendments to the Food and Drug Regulations ("FDR") labelling regime, previously enacted in July of 2022, are set to take effect on January 1, 2026.

As of today, the US imposed tariffs on Canadian goods appear to be "off again" until April 2nd, but Canada's first round of "retaliation tariffs" are still "on" ("CT-R1"). That is strange.

Canada's International Trade Tribunal has initiated an expiry review of anti-dumping and countervailing duties on steel piling pipe from China, with current duties reaching 96.4% for anti-dumping and RMB 641.35 per metric ton for countervailing measures. Domestic producers and exporters must submit notices of participation by March 28, 2023, or risk the termination of these trade remedies.

In the "classic model", independent sales contractors ("ISCs") would be expected to purchase goods from the Company and resell them to consumers or other ISCs, with the ISCs earning a mark-up...

This is the first in our series of "GST 101 Reports", written with a view to educating our readers on the basics of Canada's GST/HST system, and building towards more in-depth discussions to come.

The federal government has announced that there will be a tax break from December 14th, 2024 to February 15th, 2025 on a broad range of consumer products, which is estimated will provide $1.6 billion in federal tax relief.

The Canada Revenue Agency has replaced its longstanding draft guidance on provincial place of supply rules with a new series of GST/HST Memoranda, fundamentally changing how tax professionals access critical compliance information.

When most taxpayers receive a Notice of Assessment from the Canada Revenue Agency (CRA), they likely have the following concern: what did I do wrong?

The Canada Revenue Agency (CRA) recently released its 2025-26 Departmental Plan ("the Report"), outlining its priorities and recent performance. It reveals a critical piece of information that should serve as a warning...

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

On April 9, 2025, the Canada Border Services Agency ("CBSA") released a Statement of Essential Facts ("SEF") related to its first-ever anti-circumvention investigation with respect to whether container chassis...

Canadian taxpayers who miss the 90-day deadline to file a Notice of Objection face strict secondary deadlines when applying for extensions under the Excise Tax Act and Income Tax Act. Recent Tax Court of Canada rulings demonstrate that failure to meet these subsequent timeframes results in automatic dismissal, with no exceptions granted regardless of circumstances.