International Trade and Customs Bulletin

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December 11, 2019

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Non-resident importers: Tips and traps – Part I

Daniel Kiselbach, Satinder Bains

Import Scenario One: Non-resident Importer with No Permanent Establishment – Prior Sales Agreement Each year the Canada Border Services Agency (“CBSA”) targets non-resident importers for verifications.  And each year, a significant number of those non-resident importers have difficulty showing that...

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