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 […]
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”). […]
Le contrôle des exportations au Canada : notions de base pour les exportateurs
Aperçu Au Canada, les contrôles à l’exportation sont prévus dans plusieurs lois, règlements et politiques, la pièce maîtresse étant la Loi sur les licences d’exportation et d’importation (la « LLEI »)[1]. La LLEI encadre l’exportation et le transfert de certains logiciels et […]
Le Canada impose de nouvelles sanctions : interdiction de l’aluminium, de l’acier et des armes provenant de Russie
Le Canada a récemment imposé de nouvelles sanctions contre la Russie dans le cadre du Règlement sur les mesures économiques spéciales visant la Russie[1] (le « règlement ») en réponse à l’invasion de l’Ukraine par la Russie. Ces sanctions sont imposées en […]
Certain Goods Remission Order (COVID-19): Duty recovery opportunities
( La version française sera disponible sous peu. ) 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 […]
Canadian sanctions update: New tough laws and policy relating to Russia
Canada has imposed sanctions related to Russia under the Special Economic Measures Act,[1] the Export and Import Permits Act[2] and the Special Economic Measures (Russia) Regulations (the “Regulations”).[3] The Regulations respond to actions by Russia that have impacted human rights […]
Cabotage – Domestic point to point movements for international commercial transportation of goods
When importing goods into Canada via trucks, trailers, semi-trailers, and containers, businesses may be presented with opportunities to pick up and deliver domestic goods within Canada during their trip. While these additional domestic deliveries may make sense logistically, they are […]
Canada’s trade remedy system – Consultation
In the 2021 Budget, the Federal Government announced its intention to use public consultations on potential legislative and regulatory amendments to reinforce Canada’s trade remedy system, as well as to improve access for workers and small and medium-sized enterprises (“SMEs”). […]
Carbon border tax & the risk of trade disputes
The European Union announced a series of ambitious plans that has been dubbed as the “European Green Deal.” The goal will be to move Europe and its economy away from fossil fuels over the next nine years and to reduce […]
