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Daniel L. Kiselbach

Daniel L. Kiselbach

Partner
Vancouver

604.643.1263
dkiselbach@millerthomson.com

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Profile

Daniel Kiselbach is the National Leader of the International Trade, Customs and Commodity Tax Group. He has provided legal counsel respecting matters including the following:

  • Objections, administrative appeals, Tax Court of Canada appeals and Supreme Court of British Columbia appeals respecting goods and services tax ("GST"), provincial sales tax ("PST"), income tax, customs duties, export charges and similar matters
  • Judicial review applications respecting the decisions of Canada Revenue Agency and Canada Border Services Agency officers
  • Audits, verifications, voluntary disclosures and corrections
  • Third party penalties, negligence penalties, administrative monetary penalties, forfeitures, criminal investigations, prosecutions and extradition proceedings
  • Customs and international trade issues such as the valuation, classification and origin goods, duties relief, the North American Free Trade Agreement ("NAFTA"), export controls, anti-dumping and countervailing duties under the Special Import Measures Act ("SIMA"), access quotas, non-resident importers and the Foreign Extraterritorial Measures Act ("FEMA")
  • Foreign investment claims under the United Nation Commission on International Trade ("UNCITRAL") rules and the World Bank’s International Centre for the Settlement of Investment of Disputes ("ICSID")

Mr. Kiselbach has provided legal counsel respecting proceedings before the Provincial Court of British Columbia, the Canadian International Trade Tribunal, the Supreme Court of British Columbia, the Court of Appeal for British Columbia, the Federal Court, the Federal Court of Appeal, the Supreme Court of Canada and the London Court of International Arbitration.

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Education

  • J.D., Osgoode Hall Law School, York University, 1989
  • B.A., Simon Fraser University, 1983

Professional Achievements

  • Canadian Institute of Chartered Accountants In Depth Tax Course, Part I and Part II, 2003 - 2005

Directorships

  • Co-Chair, Canadian Association of Importers and Exporters (BC Chapter)
  • Director, Canadian Association of Importers and Exporters
  • Director, Environmental Managers Association of British Columbia
  • Secretary, American Chamber of Commerce in Canada (Pacific Chapter)
  • National Leader, Miller Thomson International Trade, Customs and Commodity Tax Group

Memberships

  • Member, American Bar Association - International Law Section, Customs, Immigration and International Trade Committees
  • Member, Canadian Society of Customs Brokers
  • Member, Alliance of Manufacturers and Exporters Canada
  • Member, British Columbia Shippers' Council
  • Member, International Bar Association - Anti-Trust and Trade Law Committee
  • Member, Canadian Transportation Lawyers Association
  • Member, BC Aviation Council
  • Member, Canadian American Business Council
  • Member, Mexican Business Association of Canada
  • Member, CBSA Pacific Commercial Committee
  • Member, Hong Kong-Canada Business Association
  • Member, Inter-Pacific Bar Association

Presentations

  • Customs Issues and Continuous Transmission Commodities, Canadian Institute of Chartered Accountants Commodity Tax Symposium, 2013
  • Update on Customs Valuation Issues in Canada and the US, IE Canada Annual Western Regional Conference, 2013
  • Hot Topics and Current Issues for Importers/Exporters, CBA Alberta International Business Law meeting, 2013
  • Brokers' Liability, Canadian Society of Customs Brokers BC Region General Meeting, 2013
  • Bill C-38 Amendments to the Fisheries Act: A New Environmental Era in Canada?, Environmental Managers Association of BC Special Session, 2012
  • Fraud Prevention and Internal Controls in Public Procurement, Insight conference: "Bidding, Contracting and Procurement in the Public Sector", 2012
  • Selling Consumer Products into the U.S. and Canada - Navigating a New Course to Safety, ABA International Law Section Spring Meeting Presentation, 2012
  • Consumer Product Safety: A View From Both Sides of the Border, IE Canada Western Regional Conference, 2012
  • Winning Strategies Before the Canadian International Trade Tribunal: Procedure and Practice, Canadian Institute Seminar: "Public Procurement", 2012
  • Managing Procurement Risk and Winning Strategies Before the CITT (PowerPoint), Canadian Institute Seminar: "Public Procurement", 2012
  • Dealing with Regulatory Inspections and Investigations, Miller Thomson Environmental seminar, 2012
  • How to Plan a Customs Compliance Program, Canadian Society of Customs Brokers Educational Seminar, 2012
  • Internal Controls for Compliance: A Global Perspective, IE Canada 80th Annual National Convention and Trade Show, 2011
  • Recent Legislative Changes to Product Liability Laws, IE Canada / German Chamber of Chamber of Industry and Commerce joint seminar, 2011
  • Global Compliance and International Compliance Systems in the Real World, IE Canada Annual Conference and Trade Show, 2011
  • Customs Audits and Voluntary Disclosures, Canadian Society of Customs Brokers BC Regional Conference, 2011
  • Moving Towards Uniformity in Compliance: Guideline from the American Model, Canadian Institute Forum: "Consumer Product Safety, Liability and Recalls", 2011
  • Customs Audits and Voluntary Disclosures, IE Canada Vancouver chapter seminar, 2011
  • Transfer Pricing and Customs Valuation, IE Canada Western Canada Conference: "Maximizing Your Knowledge in Trade and Customs", 2011
  • Legal Road Map for Carriers, Shippers and Others, CITT National Symposium for Supply Chain and Logistics Professionals, 2010
  • Importers & Exporters and Customs Brokers: Liability and Risk Management, Canadian Society of Customs Brokers Annual Conference, 2010
  • Strategies for Managing a Customs/Trade Audit in the U.S. and Canada, ABA International Section Spring Meeting, 2010
  • Canadian Tax, Customs and Export Considerations, IE Canada Vancouver Chapter seminar: "Doing Business in Brazil", 2009
  • Commodities Tax Update: Top Ten Hot Topics, Miller Thomson Seminar: "Tax Update", 2009
  • Import Track: When Inter-Company Payments are Subject to Customs Duty, IE Canada Annual Conference: "Best Practices in Trade and Customs", 2009
  • Consumer Product Safety, IE Canada Vancouver chapter seminar: "Are You Compliant? Customs Updates and Food & Consumer Product Safety", 2009
  • Customs Valuation 101, IE Canada Vancouver chapter seminar: "Are You Compliant? Customs Updates and Food & Consumer Product Safety", 2009
  • Compliance Audits, CSCB BC Region Annual Conference, 2009
  • Bringing Customs Issues to the CFO's Attention: Transfer Pricing and Value for Duty, IE Canada Annual Conference & Tradeshow: "Emerging Issues in Customs & Trade", 2009
  • Customs Valuation 101, IE Canada Western Canada Conference: "Trade Matters: Redefining Your Cross Border Trade Practices", 2009
  • Supporting the Decision to Not Recall a Product, Insight conference: "Product Recalls", 2008
  • New Product Safety Legislation, IE Canada Vancouver chapter seminar: "How Will New Product Safety Legislation Impact Your Import Operations", 2008
  • Minimizing Importation Risks: Bill C-52 - The Canada Consumer Product Safety Act and Bill C-51 - Amendments to the Food and Drugs Act, IE Canada Annual Conference, 2008
  • How to Minimize Risk in Importing Products From Emerging Markets: The Canadian Legal Background, IE Canada Western Canada Conference, 2008
  • Traceability and Risk Management, IE Canada Montreal chapter seminar, 2008
  • Criminal Liability for Workplace Accidents, Miller Thomson "Labour & Employment Update" Seminar, 2007
  • Buying, Selling, and Developing Contaminated Land, Miller Thomson Environmental Seminar, 2006
  • Importers & Exporters and Customs Brokers: Liability and Risk Management, IE Canada Annual Conference: "Capitalizing on Global Change", 2006
  • Dealing with Environmental Contamination: What You Need to Know, Miller Thomson Environmental Seminar, 2006
  • Direct Sales to Canada, Business Risk, and Getting Paid in Canada, International Business Law Institute Conference: "Trade in the Americas", 2006
  • The Administrative Monetary Penalty System: An Assessment of the Impact on the Business of Trade, IE Canada Annual Conference, 2004
  • The Impact of Security on Immigration and Travel to Canada - Practical Business Advice and New Procedures, International Symposium on “Partnering for Trade Prosperity and Growth”, 2004

Published Works

  • D. Kiselbach, A. Xilinas, and K. Xilinas, Canadian Customs Law (Carswell, Toronto, 2012)
  • D. Kiselbach, "Customs and International Trade", in Business Laws of Canada (Thomson Reuters Westlaw, Toronto, 2012)
  • D. Kiselbach, The Annotated Customs Act, 2013 (Carswell, Toronto) (May 2013 release)

Publications

  • Federal Budget Review, 2013
  • Businesses Operating Outside of Canada Beware - Changes to Canada’s Anti-Corruption Law will Require Re-examination of Current Practices, International Trade, Customs, and Commodity Tax Bulletin, March 6, 2013
  • Overview of the New PST, International Trade, Customs, and Commodity Tax Bulletin, March 6, 2013
  • Continuous Transmission Commodities: Importing and Exporting Electricity, Oil, Gas and Similar Tangible Property, Practical Trade and Customs Strategies, 2013
  • CBSA Targeted Priorities, International Trade, Customs, and Commodity Tax Bulletin, January 31, 2013
  • Canada's Crackdown on Foreign Corruption, International Law News, 2013
  • PST Registration, International Trade, Customs, and Commodity Tax Bulletin, January 9, 2013
  • When Importers Must Account For Post Importation Payments: Canada Border Service’s Agency’s “Subsequent Proceeds” Policy, Practical Trade & Customs Strategies, 2012
  • The Agreement Between the Government of Canada and the Government of the People's Republic of China for the Promotion and Reciprocal Protection of Investments, International Trade, Customs, and Commodity Tax Bulletin, December 2012
  • BC Company Fined for Offences Under the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act, EnviroNotes!, October 2012
  • Steering Through Canadian Cabotage Laws, The 2012/2013 Lexpert® CCCA/ACCJE Corporate Counsel Directory and Yearbook, 2012
  • How to Plan a Customs Compliance Program, Canadian Corporate Counsel, 2012
  • B.C. allows personal real estate corporations, REM Online (Real Estate Magazine), 2012
  • Canada’s Corruption of Foreign Public Officials Act: Niko Resources Ltd. Receives a $9.5 Million Fine for Bribery, Oil and Gas Communiqué, January 2012
  • Steering Through Canadian Cabotage Laws, The 2012 Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada, 2012
  • Back to the Future – British Columbia Votes to Restore Provincial Sales Tax, Tax Notes, December 2011
  • Selling Consumer Products into Canada: What Manufacturers, Distributors, Importers and Retailers Need to Know, North American Free Trade & Investment Report, Vol. 21, No. 21, 2011
  • Steering Through Canadian Cabotage Laws, Sales Tax, CBA National Commodity Tax, Customs and Trade Section newsletter, 2011
  • Canada's Corruption of Foreign Public Officials Act: Niko Resources Ltd. Receives a $9.5 Million Fine for Bribery, Corporate Brief, November 2011 No. 207, 2011
  • Selling Consumer Products into Canada: What Manufacturers, Distributors, Importers and Retailers Need To Know, I.E. Now - Volume 122, No. 11, 2011
  • Selling Consumer Products into Canada: What Manufacturers, Distributors, Importers and Retailers Need to Know, International Trade, Customs, and Commodity Tax Bulletin, November 2011
  • Steering Through Canadian Cabotage Laws, International Trade, Customs, and Commodity Tax Bulletin, November 2011
  • Steering Through Canadian Cabotage Laws, I.E. Today, 2011
  • Canada’s Corruption of Foreign Public Officials Act: Niko Resources Ltd. Receives a $9.5 Million Fine for Bribery, Criminal Law, Regulation & Enforcement Newsletter, October 2011
  • Steering through Canadian Cabotage Laws, CITT E-Newsletter, 2011
  • Selling Consumer Products into Canada: What Manufacturers, Distributors, Importers and Retailers Need To Know, Global Trade and Customs Journal, 2011
  • Mining and Commodity Imports: What Customs Compliance Managers Need to Know, I.E.Now - Volume 122, No. 8, 2011
  • The New Canada Consumer Product Safety Act: What You Need to Know, Canadian Society of Customs Brokers, 2011
  • Climate Change Legislation & Transportation Transformation, The Transportation Lawyer, 2011
  • Customs Audits, Verifications and Voluntary Disclosures in Canada, Global Trade and Customs Journal, Vol. 6 Issue 7/8, 2011
  • Climate Change Legislation & Transportation Transformation, EnviroNotes!, May 2011
  • CBSA Inspection of Mail, Searches at the Border and Computer Searches, Criminal Law, Regulation & Enforcement Newsletter, November 2009
  • CBSA Inspection of Mail, Searches at the Border, and Computer Searches, Canadian Corporate Counsel, 2009
  • CBSA Inspection of Mail, Searches at the Border, and Computer Searches, International Trade, Customs, and Commodity Tax Bulletin, September 2009
  • Is Your Company Prepared for New Environmental Enforcement?, Eco Bulletin, 2009
  • The Long Arm of the Minister of National Revenue: Requiring Production of Information Located Outside Canada, ABA International Trade Committee Newsletter, Vol. III No. 2, p. 11-12, 2009
  • The Long Arm of the Minister of National Revenue: Requiring Production of Information Located Outside Canada, Criminal Law, Regulation & Enforcement Newsletter, April 2009
  • The Long Arm of the Minister of Revenue: Requiring Production of Information Located Outside Canada, International Trade, Customs, and Commodity Tax Bulletin, February 2009
  • The Long Arm of the Minister of National Revenue, Tradeweek, Vol. 120 No. 1, 2009
  • Root Cause Accident Investigations, Criminal Investigations and the Right to Silence, Criminal Law, Regulation & Enforcement Newsletter, December 2008
  • Minimising Importation Risks: Bill C-52 - Canada Consumer Product Safety Act and Bill C-51 - Amendments to the Food and Drugs Act, International Trade Law and Regulation, Issue No. 4, p. 89-94, 2008
  • Proposed Changes to Food and Consumer Product Safety Legislation in Canada, ABA International Trade Committee Newsletter, Vol. II No. 3, p. 2-7, 2008
  • Director's Liability for Unpaid Employee Remittances, 2008
  • New Canadian Food and Product Safety Laws, Shippers Today, Vol. 31 No. 3, p. 60-61, 2008
  • Climate Change Legislation & Transportation Transformation, The Transportation Lawyer, 2008
  • Consultant Liability for Contamination Under the Fisheries Act - The Gemtec Appeal, Canadian Environmental Regulation & Compliance News, 2008
  • Consultant Liability for Contamination Under the Fisheries Act - The Gemtec Appeal, EPIC Educational Program Innovations Center e-Newsletter, 2008
  • Climate Change Legislation & Transportation Transformation, EnviroNotes!, March 2008
  • Consultant Liability for Contamination Under the Fisheries Act: The Gemtec Appeal, EnviroNotes!, March 2008
  • Canada's Food and Consumer Safety Action Plan, TFO Canada Current Trade News, 2008
  • Minimizing Product Liability Risks on Imported Goods: Checklist of Considerations, 2008
  • Canada's Action Plan for Food and Consumer Product Safety, International Trade, Customs, and Commodity Tax Bulletin, February 2008
  • Aviation Emissions & Climate Change, International Trade, Customs, and Commodity Tax Bulletin, February 2008
  • From Tax Audit to Criminal Investigation: Crossing the Rubicon, Criminal Law, Regulation & Enforcement Newsletter, December 2007
  • Personal Services Corporations: Part II - A Review of Recent Cases, Tax Notes, November 2007
  • Directors' Liability for GST - Not if Director in Name Only, Tax Notes, November 2007
  • New Canada - U.S. Tax Convention Protocol: Mandatory Arbitration, Tax Notes, Fall 2007
  • From Tax Audit to Criminal Investigation: Crossing the Rubicon: Part lll - Ensuring Taxpayers' Rights are Protected: Some Practical Advice, The Canadian Taxpayer Vol. 29 No. 17, p. 129-130, 2007
  • From Tax Audit to Criminal Investigation: Crossing the Rubicon: Part ll - Application of the Predominant Purpose Test, The Canadian Taxpayer Vol. 29 No. 16, p.121-124, 2007
  • From Tax Audit to Criminal Investigation: Crossing the Rubicon: Part I - The Canada Revenue Agency's Powers to Gather Information, The Canadian Taxpayer vol. 29 No. 15, p. 113-116, 2007
  • Personal Services Corporations: Part II - A Review of Recent Cases, The Canadian Taxpayer Vol. 29 No.11 p.81-84, 2007
  • Personal Services Corporations: Part I - Who Can Benefit?, The Canadian Taxpayer Vol. 29 No. 10, p. 73-75, 2007
  • Directors' Liability for GST - Not if Director In Name Only, The Canadian Taxpayer Vol. 29 No. 9 p. 67-68, 2007
  • Directors' Liability for GST - Not if Director in Name Only, International Trade, Customs, and Commodity Tax Bulletin, May 2007
  • Personal Services Corporations: Part I - Who Can Benefit?, Tax Notes, Spring 2007
  • Challenging Customs Determinations in Canada: Part II - Customs Penalty Cases, The Transportation Lawyer, Vol. 8 No. 2, p. 48-49, 2006
  • Challenging Customs Determinations in Canada: Part I - Customs Penalty Cases, The Transportation Lawyer, Vol. 8 No. 1, p. 56-57, 2006
  • Federal Court of Appeal Deals With "Parallel Imports", International Trade, Customs, and Commodity Tax Bulletin, July 2006
  • Government Declines to Act on Safeguard Recommendations, International Trade, Customs, and Commodity Tax Bulletin, July 2006
  • International Conventions Assist in the Enforcement of Supply Contracts, International Trade, Customs, and Commodity Tax Bulletin, July 2006
  • Documents Prepared for a Customs or Trade Case: Anticipation of Litigation and Work Product Privilege, The Transportation Lawyer, Vol. 7 No. 5, p. 53-54, 2006
  • Documents Prepared for a Customs or Trade Case: Anticipation of Litigation and Work Product Privilege, International Trade, Customs, and Commodity Tax Bulletin, February 2006
  • Strategies for Minimizing Duties and Import Taxes, (co-author) Tax Notes International, Vol. 41 No. 2, p. 241-250, 2006
  • Challenging Customs Determinations in Canada: Part II - General, International Trade, Customs, and Commodity Tax Bulletin, January 2006
  • Export Controls Affecting Canadian Exporters: Dual Use and Other Controlled Goods, International Trade, Customs, and Commodity Tax Bulletin, January 2006
  • Challenges to Customs Determinations in Canada - Part II, Tax Notes, Winter 2005
  • Challenges to Customs Determinations in Canada: Part I - Customs Penalty Cases, International Trade, Customs, and Commodity Tax Bulletin, December 2005
  • Disclosure of Donor Records to CRA, Charities and Not-for-Profit Newsletter, November 2005
  • Challenges to Customs Determinations in Canada - Part I, Tax Notes, Fall 2005
  • New Regulations Pertaining to the Importation, Sale and Advertising of Children's Jewellery, International Trade, Customs, and Commodity Tax Bulletin, June 2005
  • 15% Ad Valorem Retaliatory Surtax Imposed on Certain US Goods, International Trade, Customs, and Commodity Tax Bulletin, May 2005
  • Reducing Duties on Imported Goods, (co-author) The Lawyers Weekly, p.16-17, 2005
  • Canada Lifts Import Prohibition on Certain US Animals and Animal Products, International Trade, Customs, and Commodity Tax Bulletin, April 4, 2005 Alert
  • Canada to Apply a 15% Retaliatory Surtax on Certain US Goods, International Trade, Customs, and Commodity Tax Bulletin, April 4, 2005 Alert
  • Transportation and Trade News from Canada, The Transportation Lawyer, Vol. 6 No. 5, p. 57-59, 2005
  • Minimizing Customs Duty On Imports Into Canada and the US: Comparing Rules For the "Middleman", International Trade, Customs, and Commodity Tax Bulletin, April 2005
  • The Impact of Canadian Security Measures on Immigration and Travel - Law and Practice, International Trade, Customs, and Commodity Tax Bulletin, April 2005
  • Federal Court of Appeal Rejects "Economic Realities" Test Confirming the Right to Establish Duty Saving Arrangements, Tax Notes, Spring 2005
  • Canada Requests Authority to Impose Retaliatory Trade Measures Against U.S. Imports, International Trade, Customs, and Commodity Tax Bulletin, February 14, 2005 Alert
  • Import Levy on Blank Recordable Media Under the Copyright Act, International Trade, Customs, and Commodity Tax Bulletin, February 2005
  • The Export of Canadian Pharmaceuticals to the U.S., International Trade, Customs, and Commodity Tax Bulletin, February 2005
  • The Administrative Monetary Penalty System: An Assessment of the Impact on the Business of Trade One Year After Implemetation, Tax Notes, Winter 2004
  • Canada's New Enforcement System for Customs and Trade: the Administrative Monetary Penalty System, International Business Lawyer, Vol. 32 No. 6 p.285-291, 2004
  • The impact of Canadian security measures on immigration and travel, The Transportation Lawyer, 2004
  • American Goods Targeted in Proposed Canadian Trade Measures, International Trade, Customs, and Commodity Tax Bulletin, November 29, 2004 Alert
  • Customs Compliance, the Administrative Monetary Penalty System and the Implication for Customs Brokers, 2002
  • Canadian Administrative Monetary Penalty System ("AMPS"), Tax Notes, Winter 2001
  • Good News for Importers: Supreme Court of Canada Limits when Royalty Payments can be Dutiable - The Mattel Canada Case, Tax Notes, Fall 2001

Key Practice Expertise

Areas of Focus

  • Customs and Trade

Year of Call

  • British Columbia Bar, 1990