Articles

CBA Members

Sales
Tax

CBA National Commodity Tax, Customs and Trade Section

CBA Commodity Tax, Customs and Trade Section articles are published under the banner Sales Tax. Members interested in posting articles are encouraged to send them to the Section’s editors.

Editors: Allan Gelkopf and Bhuvana Rai

Today
Today

Importers beware

  • August 15, 2022
  • Jean-Guillaume Shooner

Can you (really) act as importer of record?

Commodity Tax, Customs and Trade

A key benefit to Canada’s exporters

  • July 20, 2022
  • Greg Kanargelidis

Trusted Trader programs facilitate legitimate trade by providing streamlined border processes to pre-approved, low-risk trusted traders.

Commodity Tax, Customs and Trade

GST/HST Input Tax Credit claims

  • July 20, 2022
  • Jean-Guillaume Shooner

Does the supporting documentation need to be issued by the supplier?

Commodity Tax, Customs and Trade

All that glitters is not gold

  • June 03, 2022
  • Robert G. Kreklewetz and Shahrukh Khowaja

Taxpayers are generally barred from public law remedies and the equitable restitutionary remedies against the Crown are available in only the most exceptional cases.

Commodity Tax, Customs and Trade

Sometimes it pays to be noxious

  • June 03, 2022
  • Greg Kanargelidis

Some special purpose garments can be imported on a duty-free basis.

Commodity Tax, Customs and Trade

NEW COMMODITY TAX MEASURES

  • May 10, 2022
  • Jean-Guillaume Shooner and Alexandra Iannarino

On April 7, 2022, the Government of Canada unveiled its 2022 federal budget and announced certain important commodity tax measures. Budget 2022 includes proposed amendments to past proposals, as well as some completely new rules.

Commodity Tax, Customs and Trade

IMPORTING INTO CANADA

  • May 10, 2022
  • Greg Kanargelidis

The CBSA has been developing new tools to actively target importers and import transactions involving suspected or known non-compliance. The new tools are effective as of January 1, 2022 and so importers may start to receive “TANs,” “CVLs” or “DCLs” that require action.

Commodity Tax, Customs and Trade

Online sellers as tax collectors

  • May 02, 2022
  • Zvi Halpern-Shavim and David Lam

British Columbia proposes new PST rules for online marketplace facilitators.

Commodity Tax, Customs and Trade

Taxing the rich

  • May 02, 2022
  • Héléna Gagné and Alan Kenigsberg

Draft select luxury items tax legislation is released, with a start date of September 1, 2022.

Commodity Tax, Customs and Trade