Source: Canada US Link: What’s in a name? The CRA disallows ITCs if a name does not match According to the CRA, a name is important.  A rose by any other name does not claim ITCs. You have to know your client/customer. One of the top goods and services tax (“GST”) / harmonized sales tax (“HST”) audit issues and reason for

Source: Canada US Link: Canada is consulting on changes to the trade remedies regime to help Canadian producers On July 19, 2019, Finance Canada announced public consultations regarding proposed changes to the Special Import Measures Regulations and issued a backgrounder.  The proposed changes are in response to submissions by the Canadian steel i

Source: Canada US Link: Canada’s Company-Specific Anti-Dumping Normal Value Review Process In June 2018, Canada implemented a company-specific normal value review process. Normal value reviews are administrative proceedings conducted by the Canada Border Services Agency (CBSA”) upon request by an exporter – here is the link to normal

Source: Canada US Link: Exit Information Gathering Changes to Customs Act enter into effect On July 10, 2019, Bill C-21 “An Act to amend the Customs Act” entered into effect. On July 10, 2019, the Governor in Council published in the Canada Gazette, Part II, SI-2019-44 “Order Fixing the day on which this Order is made as the day o

Source: Canada US Link: Speak UP!: Canada is consulting with stakeholders on allocation and administration of TRQs for dairy, eggs and poultry The Government of Canada is consulting with stakeholders concerning the allocation and administration of tariff rate quotas (TRQs) for dairy (e.g., cheese, milk, butter), eggs and poultry (e.g., chicken, tur

Source: Canada US Link: Canada Announces End of Customs Paper Reporting in 2020 On July 8, 2019, the Canada Border Services Agency (“CBSA”) issued Customs Notice 19-14 “Mandatory electronic export reporting for exporters” in which it announced paper reporting will end on June 30, 2020.  Canadian exporters will not longer be

Source: Canada US Link: Are you ready for the new CUSMA/USMCA Auto Rules of Origin? On September 30, 2018, Canada, the United States and Mexico announced the conclusion of the Canada-United States-Mexico Agreement (the “CUSMA” or “USMCA” or “NAFTA 2.0”), a modernized free trade agreement that will replace the existing No

Source: Canada US Link: Canada commences investigation into possible violation of Sudan sanctions On July 3, 2019, the Globe & Mail reported in an article entitled “Ottawa recommends RCMP investigate Canadian lobby firm representing Sudanese military” that the Royal Canadian Mounted Police (“RCMP”) has opened an investig

Source: Canada US Link: Canada Imposes Unilateral Economic Sanctions Against Nicaraguan Officials On June 21, 2019, the Government of Canada announced that it was implementing/imposing economic sanctions against nine Nicaraguan officials in response to ongoing gross and systematic human rights violations by the Government of Nicaragua. The economic

Source: Canada US Link: Can I appeal a currency seizure by the Canada Border Services Agency? Yes, there is a legal mechanism to appeal a currency seizure by the Canada Border Services Agency (“CBSA”).  You have a legal obligation to report any import and/or export of currency and/or monetary instruments of more than $Canadian 10,000 (