CARM, and the “Big Bang”
The new CBSA Assessment and Revenue Management (“CARM”) is scheduled to launch on May 13, 2024. The implementation approach of the Canada Border Services Agency (“CBSA”) is being described as a “big bang,” this is because CBSA plans to introduce […]
Miller Thomson Vancouver profiled in Business in Vancouver
Business in Vancouver
Miller Thomson’s Vancouver lawyers are a full-service legal team bringing local and national knowledge with a client-centric mindset. Learn more about our expertise in key sectors, including agriculture, construction, e-commerce, education, financial services, First Nations, forestry, global trade, insurance, manufacturing, […]
Proposal to amend the valuation for duty regulations
The Canada Border Services Agency (“CBSA”) is proposing amendments to the Valuation for Duty Regulations (Canada) (the “Regulations”). The CBSA takes the position that the current valuation rules provide an unfair advantage to non-resident importers (“NRIs”). The CBSA notes that […]
CFI Funding Trust and ITC documentation: Implications for customs law
The Tax Court of Canada (“TCC”) issued a ruling in CFI Funding Trust v. The Queen,[1] respecting documentary requirements under s.169(4) of the Excise Tax Act (Canada) (the “ETA”),[2] a provision outlining the form requirements for input tax credits (“ITCs”). […]
Canada’s action to eliminate forced labour and child labour
Introduction In furtherance of Canada’s commitment to eliminate forced labour and child labour, the Fighting Against Forced Labour and Child Labour in Supply Chains Act (Canada) (the “Act”) received Royal Assent on May 11, 2023.[1] The Act imposes reporting obligations […]
Canadian export controls: A primer for exporters
Overview Canadian export controls are set out in several Acts, regulations, and policies. A central piece of Canadian legislation is the Export and Permits Act (the “EIPA”).[1] The EIPA controls the export or transfer of certain goods, software, and technology […]
Transfer Pricing 2023 – Canada: Law & Practice and Trends & Developments
Chambers Global Practice Guides: Transfer Pricing
David Chodikoff, Andrew Etcovitch, Carolyn Inglis, Daniel Kiselbach, Shashi Malik, Victoria Rodrigues and Marie-Hélène Tremblay are contributors to the 2023 edition of Chambers Global Practice Guides: Transfer Pricing. Both law & practice and trends & developments are highlighted in this […]
Canadian sanctions update: Prohibitions on Russian aluminum, steel, and arms
Canada has recently imposed further sanctions against Russia under the Special Economic Measures (Russia) Regulations[1] (the “Regulations”) in response to Russia’s invasion of Ukraine. These sanctions are imposed in harmony with Canada’s partners and allies.[2] Most recently, Canada announced that […]
Certain Goods Remission Order (COVID-19): Duty recovery opportunities
On May 5, 2020 the Governor General in Council registered and put into force the Certain Goods Remission Order (COVID-19) (the “Order”) which grants remission of customs duties for goods classified under tariff items listed in the schedule to the […]
Canada’s seizure and forfeiture provisions: A new government power
Canada has taken a number of measures in response to Russia’s ongoing invasion of Ukraine under the Special Economic Measures Act (“SEMA”) and the Special Economic Measures (Russia) Regulations (“Russia Regulations”). These measures are designed to place economic pressure on the […]
