Based on recent inquiries, it appears that the Canada Border Services Agency (the "CBSA") is currently focusing on verifying whether importers are using the correct tariff classifications when reporting importations of various spices and seasoning products.

Since the Trudeau government largely decriminalized CBD and cannabis products in 2018, there has been a proliferation of both distribution and retail in this industry – but not all legal.

For decades, mutual fund trailing commissions paid by mutual fund managers to licensed dealers — and by dealers to their agents — were generally treated as consideration for an exempt financial...

The Canadian International Trade Tribunal's recent decision in International Furniture Distribution Centre Ltd. v. CBSA clarifies how to determine the "exporter" in anti-dumping duty cases involving intermediaries. The ruling emphasizes that commercial substance, rather than invoice documentation alone, must guide the determination of who qualifies as the exporter under the Special Import Measures Act.

The Canadian International Trade Tribunal has issued a finding on the dumping of Oil Country Tubular Goods from Mexico, the Philippines, Türkiye, South Korea, and the United States. New anti-dumping duties ranging from 33.5% to 167% now apply to these imports, with specific rates varying by country of origin. The decision follows an investigation initiated in August 2025 and marks another chapter in Canada's ongoing efforts to protect its domestic OCTG industry.

As we have written here before, proving bias tends to be an uphill battle. Because of that, this ground of complaint is rarely pursued in tax or trade appeals.

The Canada Border Services Agency has issued a preliminary determination imposing provisional anti-dumping duties ranging from 0% to 227.5% on decorative and non-structural plywood imports from China, effective August 24, 2026. With the Canadian International Trade Tribunal scheduled to hold public hearings in November 2026, the significant disparity between duty rates for cooperative versus non-cooperative exporters underscores the critical importance of timely participation in CBSA investigations.

May 31, 2026 is the due date for annual reports (“Annual Reports”) required under Canada’s Fighting Against Forced Labour and Child Labour in Supply Chains Act (the “Act”).

During the Christmas holiday season, the Federal Government of Canada quietly adjusted its trade policy QUITE significantly.

A recent decision by the Federal Court of Appeal (the "FCA") has put into focus the distinction between a statutory right of appeal - which might be constrained in scope in some instances - and a judicial review.

The Federal Court of Appeal ("FCA") has recently confirmed a Tax Court of Canada ("TCC"), ruling that the sale of a property used for short term rentals on Airbnb are subject to Federal GST/HST.

As we blogged on previously here and here, the surtaxes imposed on certain Chinese goods imported into Canada have the potential to place undue burdens...

Among the most important decisions for GST/HST practitioners in 2025 were two Federal Court rulings dismissing applications by the Canada Revenue Agency (“CRA”) for unnamed persons requirements...

As of May 2025, the Canada Revenue Agency (the "CRA") has begun implementing a significant change in how it communicates with businesses.

Every so often, decisions from the Tax Court of Canada (the "TCC") and the Federal Court of Appeal (the "FCA") highlight the intricacies of the GST/HST regime – particularly...

For entrepreneurs, including independent sale contractors ("ISCs") in the Direct Selling industry, understanding the rules around business expense deductibility is essential.

Ontario and British Columbia wineries must navigate a complex dual compliance framework encompassing both provincial liquor regulations and the Federal Excise Act, 2001. Understanding federal licensing requirements, duty obligations, and documentation standards is critical to avoiding unexpected assessments and penalties that can reach 200% of unpaid duty.

On April 10, 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...

We recently had a file come across our desk where a Canadian company was trading in Chinese products and marginally manufacturing them for export to the United States (US).

On January 27, 2025, the Canada Border Services Agency (the "CBSA") issued a notice thatit had concluded an undertaking review in respect of certain sucker rods from three exporting parties...