The Canada Border Services Agency (“CBSA”) conducts verifications (also known as audits) to verify compliance with Canadian customs laws. Importers self-report relevant and detailed information about their imports either directly or through customs brokers. The CBSA conducts verifications to ensure
LexSage
LexSage is a Canadian boutique law firm specializing in international trade and sales tax law. Operating from Toronto, it provides legal counsel on matters such as customs law, anti-dumping and countervailing duties, export controls, economic sanctions, trade restrictions, and various sales taxes including GST and HST. The firm also addresses issues related to free trade agreements, government procurement challenges, and international investment disputes. LexSage serves domestic and international clients, offering expertise that complements larger firms lacking in-house specialization in these areas. Its publications include blogs and articles focused on practical legal developments and regulatory compliance in trade and tax law.
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The CBSA targets clothing and apparel as a customs valuation compliance priority
The Canada Border Services Agency (“CBSA”) has released its H2 2019 customs verification priories. The valuation verification (also known as an audit) targets are apparel and footwear. This is the third round of audit targeting for apparel and the…
Federal Court of Appeal confirms that rings imported +6 years ago could not be seized
On June 7, 2019, Canada’s Federal Court of Appeal (FCA) confirmed in Chen v. Minister of Public Safety and Emergency Preparedness, 2019 FCA 170, that the Canada Border Services Agency (“CBSA”) cannot seize goods that were imported more than…
Noodle That!: Canadian International Trade Tribunal Allows Instant Noodles Tariff Classification Appeal
On March 20, 2019, the Canadian International Trade Tribunal (“CITT”) released its reasons for allowing the “Instant Noodles” tariff classification appeal. In Anderson Watts Inc. v. The President of the Canada Border Services Agency, AP-2018-003, the CITT held that…
Can the Canada Revenue Agency ask a taxpayer to provide documents for GST/HST purposes?
We regularly get asked whether the Canada Revenue Agency (“CRA”) can ask for particular documents during the course of a goods and services tax (“GST”) / harmonized sales tax (“HST”) audit or during a GST/HST appeal. Usually, the question is…
The CBSA is piloting blockchain technology
In October 2018, the Canada Border Services Agency (“CBSA”) announced “The CBSA Pilots Blockchain Technology“. The CBSA announced that it is participating in a pilot project being led by IBM and Maersk to evaluate the capacity of TradeLens…
If you import meat into Canada, you could face a fine of $1,300
The Canada Border Services Agency (“CBSA”) has the power to issue fines of up to $CDN 1,300 if you fail to report meat in your possession. The CBSA has the authority to examine goods in the possession on travelers arriving…
Canadian Importers of goods subject to SIMA should ensure exporters update normal values
The reality is that all governments, including the Government of Canada, are considering how to make trade remedies laws a more effective tool for protecting domestic manufacturers. How can imports of steel products, aluminum extrusions, chemicals, agricultural products, consumer goods,…
Canada’s new cannabis laws confuse even the CBSA
The use of cannabis is legal in Canada. The Cannabis Act, Bill C-45, was passed by Canada’s House of Commons on November 27, 2018 and the Senate on June 7, 2018. Bill C-45 received royal assent on June…
Canada and the EU Agree to WTO Dispute Settlement Work-Around
On July 25, 2019, Canada and the European Union issued a joint statement confirming they had reached an Interim Appeal Arbitration Arrangement to resolve World Trade Organization (“WTO”) disputes (at the Appellate Body stage). Starting on December 10, 2019, the…