For frequent travelers between Canada and the United States, the opportunity to save time at the border and make use of the NEXUS entry process is alluring.

One of the more difficult things I have run into in my 35+ years of practice in customs, trade, and indirect tax, is navigating through extremely difficult to understand appeals processes...

A Trusted Traveller Program Violation Card is a notification issued by U.S. Customs and Border Protection (CBP) or Canada Border Services Agency (CBSA) when a member of a Trusted Traveller Program (like Global Entry, NEXUS, SENTRI, or TSA PreCheck) is found to have violated the program's terms and conditions.

In a previous blog post, we discussed the high tax rates on Wine, Beer & Spirits products and the complex legal framework surrounding them.

As a follow up to our Steel Derivative Surtax Report here, over the recent Christmas holidays Canada also quietly amended the Surtax on the Importation of Certain Steel Goods (the "3P Steel Surtax")...

Global Affairs Canada ("GAC") recently announced the opening of the tariff-rate quota ("TRQ") application period for the 2025-2026...

The Canada Border Services Agency ("CBSA") resets its "audit priority areas" twice per year. Essentially, the CBSA designates certain tariff classification codes...

While Canadian businesses may have a 30-day reprieve from the threatened Trump and Canadian retaliatory tariffs, businesses should take the opportunity now to put plans...

On October 16, 2024, the Canadian International Trade Tribunal (the "CITT") announced an Order in Expiry Review RR-2023-007 (the "Order")...

While the Trump tariffs have so far singled out allegedly unfair treatment of the US by Canada when it comes to border protection and the fentanyl crisis...

On Wednesday March 25th, the President signed a proclamation which invoked s. 232 of the Trade Expansion Act of 1962, s. 604 of the Trade Act of 1974 and Section 301 title 3 of the U.S. Code.

The Ontario Court of Appeal (the "OCA") has recently upheld (Sims Professional Corporation v. Cooke, 2024 ONCA 388) a non-competition clause, and in the process confirmed...

As discussed here, our recent file experience demonstrates that provincial governments, like Ontario's Ministry of Finance ("MOF"), are ramping up audits for Employer Health Tax ("EHT") liability.

The trade dispute between the United States ("US") and Canada has now entered a new phase, as the US imposed 25 percent tariffs on Canadian goods...

The legalization of most cannabis sales in Canada comes with a number of statutes and regulations, and a detailed set of enforcement rules for those trying to operate outside the system.

On March 16, 2026, the Canadian International Trade Tribunal (“CITT”) issued a Notice of Commencement of Safeguard Inquiry...

Much of the current commentary surrounding the new US tariff measures has overlooked a central point – namely, that broad-based US tariff actions do NOT apply to Canadian-origin goods that properly qualify under CUSMA.

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").

As 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...

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...