Source: Trade Law Link: Canada should consider the Economic Impact of Imposing AD/CV Duties on Imports and should start with OCTG Canadian practice has been to consider Anti-dumping/Countervailing measures (AD/CV) measures exclusively from the perspective of the domestic industry that filed the dumping complaint and ensure that any injury to this i
Source: Trade Law Link: Proving FTA preferential tariff eligibility: The evidentiary burden in Canada Jean-Marc Clément Counsel, Woods LaFortune Montréal, Canada As is the case with most free trade agreements, importers simply claim preferential tariff eligibility at the time of import. This claim can later be subject to verification by the custo
Source: Tax Law Link: The Long History of Taxation As we commence the new year (2020), we prepare ourselves for what awaits us: spring showers, flowers, and the hand of the tax collector reaching into our pockets. For most persons, tax is an “unpleasant subject” of complex and inexplicable rules, administered with bureaucratic ferocity and, oft
Source: Tax Law Link: Brief Overview of Tax History For most persons, tax is an “unpleasant subject” of complex and inexplicable rules, administered with bureaucratic ferocity and resulting in expensive litigation over an extended period. Tax law, however, has evolved over many centuries and is at the root of some of our most cherished values i
Source: Tax Law Link: Tax Reform, Less Talk and More Action, Please Tax policy should be concerned with the effectiveness and efficiency of compromises between a nation’s economic, social, cultural and political values. Canada last considered serious policy analysis in the Carter Commission Report, published after thorough and rigorous analysis i
Source: Trade Law Link: Woods, LaFortune LLP to Attend CETA Civil Society Forum Woods, LaFortune LLP has been invited by the Trade Agreements Secretariat at Global Affairs Canada to participate in the Civil Society Forum on Trade and Sustainable Development under the Canada-European Union (EU) Comprehensive Economic and Trade Agreement (CETA). Mi
Source: Tax Law Link: The Nature of Taxes As with a jigsaw puzzle, we need to look at the picture on the front of the box before we start putting the pieces together. Hence, we examine the nature and meaning of taxes, the constitutional authority to levy them, the analytical framework of fiscal legislation, administrative considerations and the pro
Source: Trade Law Link: Michael Woods to Speak at CANDO Annual Conference Michael Woods is scheduled to appear on an expert panel at the Council for the Advancement of Native Development Officers (CANDO) Annual Conference in Gatineau Québec on October 30, 2019. CANDO is a Canadian Aboriginal-controlled, community-based, and membership driven or
Source: Tax Law Link: Whose Income is It? In 1966, the Carter Commission recommended that the income tax system should consider the family (spouse and minor children) as the basic unit for determining tax liability. Canada did not accept the recommendation for various political reasons. As a result, the general rule in Canadian income tax law is th
Source: Trade Law Link: Michael Woods Speaks at IITIO Conference – “The Indigenous Chapter is Very Much Alive.” Michael Woods joined the head of the Government of Canada’s Trade Law Bureau, Robert Brookfield, Professor Lindsay Robertson of the University of Oklahoma and Professor James Hopkins of the University of Arizona on a panel to di