Welcome to the LexSage* Website

LexSage is a boutique Canadian international trade and sales tax law firm operating from the historic Gooderham “Flatiron” Building in Toronto, Ontario. LexSage was founded by Cyndee Todgham Cherniak.

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LexSage offers specialized legal expertise that is based on 20 years of experience in some of Canada’s most prestigious national and international law firms.  LexSage offers sage legal counsel to domestic and international businesses and individuals who need specialized advice from lawyers who look at international trade, customs, export controls and/or sales tax issues on a daily basis.
LexSage compliments and supplements legal services offerings of large and small Canadian and international law firms that do not have in-house expertise in international trade and/or sales tax law.  LexSage is a resource and an outsource destination focussed in the areas of antidumping and countervailing duties, customs law, NEXUS pass confiscations/appeals, import and export controls and economic sanctions/trade restrictions, anti-corruption and anti-bribery, safeguards, technical barriers to trade, World Trade Organization strategic planning and litigation, North American Free Trade Agreement strategic  planning and litigation/arbitrations, NAFTA Chapter Eleven investor-state arbitrations, free trade agreements, bilateral investment treaty arbitrations and strategic planning, government procurement bid challenges, international sale of goods contracts, food and consumer safety, harmonized sales tax, goods and services tax, provincial sales tax, employer health tax, land transfer tax, etc.
Sage legal advice is delivered in a flexible, practical, holistic and cost-effective manner.

Latest News 


  • Cyndee Todgham Cherniak has been quoted in an article by Jeff Buckstein in the December 2016 Issue of the Bottom Line

    Cyndee Togham Cherniak has been quoted in Jeff Buckstein's article "Trade pact approved but deal not done" in the December 2016 issue of The Bottom Line.

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  • Cyndee Todgham Cherniak has been quoted in the November 23, 2016 Globe and Mail

    Cyndee Todgham Cherniak has been quoted in an article by Katia Dmitrieva entitled "First lumber, now drywall in Canada-U.S. trade tensions.

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  • Cyndee Todgham Cherniak has been quoted in the November 23, 2016 Bloomberg News

    Cyndee Todgham Cherniak has been quoted in an article by Katia Dmitrieva entitled "First lumber, now drywall in Canada-U.S. trade tensions.

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  • Cyndee Todgham Cherniak has been quoted in the November 18, 2016 Issue of the Lawyer's Weekly

    Cyndee Todgham Cherniak has been quoted in Jeff Buckstein's article entitled "Trade agreement approved, but deal not done"

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  • Cyndee Todgham Cherniak has been quoted in the Globe and Mail by Steven Chase

    Cyndee Todgham Cherniak has been quoted by Steven Chase in the Globe and Mail article titled "Trump win could make it hard for Canadian firms to do business in Iran"

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  • What Are The Steps Canada Follows To Ratify And Implement A Treaty?

    Cyndee Todgham Cherniak answers what are the next steps to ratify and implement the Canada-EU CETA

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  • Cyndee Todgham Cherniak's article published in October 2016 Issue of "Corporate Brief"

    Cyndee Todgham Cherniak's article entitled "Directors’ And Officers’ Liability For Failure To Obtain An Import Permit" has been published in the "Corporate Brief" Newsletter - October 2016 Issue Number 266

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  • Cyndee Todgham Cherniak appears on CBC's "On The Money"

    Cyndee Todgham Cherniak was interviewed by Peter Armstrong with respect to the Canada-EU CETA walk-out and implications for the Canada-EU CETA, Brexit, future trade agreements

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  • Cyndee Todgham Cherniak Speaking at WorldECR Exports & Sanctions Forum 2016 (London) on October 13-14, 2016

    Cyndee will be speaking on recent key developments in Canadian trade controls and regulation that all export compliance managers should be aware of, including: *Changes to Canada’s economic sanctions against Iran and Russia *Changes to Canada’s export controls against Belarus *Recent cases under the Special Economic Measures Act *Recent cases under the Export and Import Permits Act *Update on developments under the Trudeau government

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  • Cyndee Todgham Cherniak has been quoted in an article by Jeff Buckstein in the October 2016 Issue of the Bottom Line

    Cyndee commented about the potential implications for free trade with Canada during the administration of the next U.S. president in 2017.

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  • Cyndee Todgham Cherniak has been quoted in the September 23, 2016 Globe and Mail article by Steven Chase entitled "Commons committee to scrutinize arms export controls

    Cyndee discussed the review of Canada's export-controls legislation.

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  • Cyndee Todgham Cherniak quoted in article by Jeff Buckstein in the The Lawyer's Weekly entitled "U.S. presidential hopefuls glower over scope and impact of free trade."

    In this article, Jeff Buckstein discusses the U.S. presidential hopefuls' positions with respect to international free trade deals. Cyndee Todgham Cherniak discusses various issues including the TPP, NAFTA, and other trade deals. Note: This article originally appeared in the issue of The Lawyer's Weekly. Any other use (reprint in a newsletter, for example) requires further permission requests. Click here to read Jeff Buckstein's article (http://www.lawyersweekly.ca/articles/2991).

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  • Cyndee Todgham Cherniak quoted in article by Cam Fortems in the Kamloops this Week entitled "Drywall dispute could mean pricier new homes"

    This article discusses the international trade dispute involving Certain Gypsum Board. Cyndee Todgham Cherniak discusses the main factors in the dispute. Note: This article originally appeared in the issue of The Kamloops Weekly. Any other use (reprint in a newsletter, for example) requires further permission requests. Click here to read Cam Fortems' article (http://www.kamloopsthisweek.com/drywall-dispute-could-mean-pricier-new-homes/).

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  • Cyndee Todgham Cherniak Speaking at The WorldECR Exports & Sanctions Forum 2016 (Washington) on September 12-13, 2016

    Cyndee will be speaking on recent key developments in Canadian trade controls and regulation that all export compliance managers should be aware of, including: *Changes to Canada’s economic sanctions against Iran and Russia *Changes to Canada’s export controls against Belarus *Recent cases under the Special Economic Measures Act *Recent cases under the Export and Import Permits Act *Update on developments under the Trudeau government

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  • Cyndee Todgham Cherniak quoted in the Droit Inc. article by Jean-Francois Parent, "Douane: pas de secret professionnel, meme pour les avocats

    In this article, Cyndee discusses the issues with respect to solicitor-client privilege when crossing the border.

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  • Cyndee Todgham Cherniak was quoted in The Lawyers Weekly article by Jeff Buckstein, "Canadian internal trade pact deal sparks cautious optimism."

    In this article, Jeff Buckstein discusses the Canadian Free Trade Agreement (CFTA), a topic Cyndee has written extensively on and was called to testify on May 11, 2016 before the Canadian Senate Standing Committee on Banking, Trade and Commerce - the Committee charged with considering internal trade in Canada. Click to read a transcript of Cyndee’s testimony before the Senate (http://www.parl.gc.ca/Content/SEN/Committee/421/banc/52584-e.htm?Language=E&Parl=42&Ses=1&comm_id=3) On the Agreement on Internal Trade (AIT), Cyndee notes that "negative lists are always better. Negative lists always mean greater market access." This is in reference to the AIT featuring a "positive list" of specific goods and services available for free trade, but excluding everything else. For more on this subject, read "Canada's Fathers of Confederation Envisioned internal Free Trade Between Provinces" (http://lexsage.com/documents/May 29, 2016 Canadas Fathers of Confederation Envisioned Internal Free Trade Between Provinces.pdf). You may also wish to read 5 Things You Should Know About Canadian Trade Agreement (http://lexsage.com/5-Things-You-Should-Know-Canadian-Trade-Agreement). Note: This article originally appeared in the August 2016 issue of The Bottom Line. Any other use (reprint in a newsletter, for example) requires further permission requests. Click here to read Jeff Buckstein's article (http://www.lawyersweekly.ca/articles/2775).

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  • Cyndee Todgham Cherniak A Contributing Author to U.S. Customs: A Practitioner's Guide

    Cyndee Todgham Cherniak is a contributing author to the second edition of U.S. Customs: A Practitioner’s Guide to Principles, Processes, and Procedures, which lays out the framework of U.S. customs law, and addresses topics areas of interest for all importers, namely compliance, enforcement, and trade security. This book addresses the U.S. legal framework governing importation, importers' record keeping obligations, administrative and judicial review of Customs and Border Patrol decisions, auditing, and policy on liquidated damages, penalties and seizures, security and trade facilitation. Below is a closer look at the two chapters Cyndee to which contributed. Chapter 7: Importer Recordkeeping Obligations: What Do I Need to Keep? In a world where invoices are sent to U.S. Customs and Border Protection (CBP) via various methods, the modern importer may be surprised to learn how important it remains to maintain original (often paper) records of all translations. This chapter addressees the reasoning behind recordkeeping requirements. Chapter 14: Trusted Trader Programs Since establishing the Customs-Trade Partnership against Terrorism (C-TPAT) program in 2001, U.S. Customs and Border Security (CBP) has sought to expand the ways in which CBP can work with industry to promote trade security and facilitation. The CBP’s attempts are reviewed and discussed in this chapter. To purchase a copy of this edition, bit.ly/CyndeeUSCustoms. The International Practitioner’s Deskbook Series has been published by American Bar Association (ABA) Book Publishing.

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  • Cyndee Todgham Cherniak Quoted In The Lawyers Weekly Article By Jeff Buckstein

    Cyndee was quoted in The Lawyers Weekly article by Jeff Buckstein, "Island kingdom backs away from ties binding it to European shores". This article takes on the Canadian perspective of the impact of Britain leaving the EU. The main concern is how Brexit might impact the Comprehensive Economic and Trade Agreement (CETA) between Canada and the EU that has yet to be approved by either side. "In the wake of Brexit" noted Cyndee "there is a question about whether one or two other countries might, like Britain, also be thinking about exiting the EU, and how they might approach CETA...Would they decide not to ratify? Or would leaders of countries think, ‘we might use this as an opportunity to renegotiate a few things?’"

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  • Cyndee Todgham Cherniak Quoted In The Law Times Article By Gabrielle Giroday

    Cyndee was quoted in The Law Times article by Gabrielle Giroday, "Lawyers can protect private information: Privilege jeopardized by border searches". In this article, Cyndee says that the issue of solicitor-client privilege is more timely than ever for lawyers concerned about protecting their clients' privacy, especially since there is no policy that protects solicitor-client privilege when officers want to search their electronic devices, or their contents, at the border.

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  • Cyndee Todgham Cherniak Was A Panelist at U.S.-Canada Summit S.A.G.E. June 15-17, 2016

    Cyndee was a panelist at the U.S.-Canada Summit S.A.G.E. on "Fireside Chat – Beyond the Border and Regulatory Cooperation Council as a Framework for the Canada-U.S. Relationship: Lessons Learned."

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  • Cyndee Todgham Cherniak Presented at Commodity Tax Discussion Group

    Cyndee presented on the Canada Revenue Agency's ability to seek information from third-parties (think Panama Papers) at the Commodity Tax Discussion Group meeting on June 13, 2016. Cyndee's presentation was titled: Requirement for Information Minister of National Revenue v. Royal Bank of Canada.

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  • Canada-U.S. Hackathon: Get North America Trading Again.

    Cyndee Todgham Cherniak was a judge at the Canada US Hackathon on Sunday February 28, 2016. Dozens of people from academia, the private sector, and trade groups formed teams to compete in the weekend event titled “Canada-U.S. Hackathon: Get North America Trading Again.” They’ll seek to design software that simplifies the import-export process, in an event sponsored by the Canadian and American governments, industry groups, and corporate powerhouses like Microsoft, IBM and Amazon.

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  • Mondaq awards LexSage Professional Corporation with "Contributor With Most Reader Responses in Canada"

    We are honoured to announce that LexSage Professional Corporation has been named "Contributor with Most Reader Responses in Canada" by Mondaq for the month of January 2016.

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  • Cyndee Todgham Cherniak speaks at the Canadian International Law Student's Conference 2016

    Cyndee Todgham Cherniak took part in a panel on the TransPacific Partnership at the CILSC - 2016

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  • Cyndee Todgham Cherniak featured in LXBN Leaders

    Cyndee Todgham Cherniak Blogs Because Is's the Right Thing to Do

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  • Cyndee Todgham Cherniak speaks the OBA Institute 2016

    On Wednesday February 3, 2016 Cyndee Todgham Cherniak participated in a panel discussion entitled "Successfully Managing GST/HST and Income Tax Issues in Your Practice". Please click "Read More" to see Cyndee's Powerpoint Presentation slides.

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  • Cyndee Todgham Cherniak was interviewed on CBC Ottawa by Robyn Bresnahan

    January 7, 2016 TransCanada NAFTA Chapter 11 Notice of Intent (first step in arbitration process)

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  • Cyndee Todgham Cherniak quoted in article by Cristina Rotaru

    Court Ruling Highlights Canada's Export Controls Complexities Note: This article originally appeared in the WorldECR news alert 7 January 2016. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • Cyndee Todgham Cherniak quoted in article by Tracy Johnson & Kyle Bakx of CBC News

    TransCanada an underdog, but has strong case against Washington Note: This article originally appeared on the CBC website on January 7, 2016. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • 'Sunny Days for Canada in 2016', Article written by Cyndee Todgham Cherniak

    Note: This article originally appeared in the December, 2015 Issue Number 46 of WorldECR. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • Cyndee Todgham Cherniak quoted in Peter Mazereeuw article in Embassy - Canada's Foreign Policy Newspaper. China wouldn't push market status in trade talks, says embassy.

    Note: This article originally appeared in the December 16, 2015 issue of Embassy - Canada's Foreign Policy Newspaper. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • Cyndee Todgham Cherniak quoted in Peter Mazereeuw article in Embassy - Canada's Foreign Policy Newspaper. TPP could cut off new restrictions to foreign investment, say trade lawyers

    Note: This article originally appeared in the December 16, 2015 issue of Embassy - Canada's Foreign Policy Newspaper. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • Cyndee Todgham Cherniak quoted in Jeff Buckstein Article in "The Bottom Line"

    Note: This article originally appeared in the November 2015 issue of The Bottom Line. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • November 17, 2015 Cyndee Todgham Cherniak speaks to the Ukrainian - Canadian Bar Association

    Canada-Ukraine Free Trade Agreement. A Primer for the Canadian Lawyer

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  • October 22, 2015 Cyndee Todgham Cherniak speaks at the ABA Section of International Law, Fall Meeting

    NAFTA at 21 Successes, Controversies, and Lessons Learned: Canadian Perspective

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  • Cyndee Todgham Cherniak has been recognized for the year 2015 in The International Who's Who of Trade & Customs Lawyers as one of the world's leading practitioners in trade law

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  • Cyndee Todgham Cherniak quoted in article by Jeff Buckstein in "The Bottom Line" September 2015.

    Note: This article originally appeared in the September 2015 issue of The Bottom Line. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • Cyndee Todgham Cherniak quoted by Jeff Buckstein in the Lawyers Weekly October 16, 2015 regarding the Trans-Pacific Partership

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  • Cyndee Todgham Cherniak quoted in article by Gordon Laxer "NAFTA and proportionality: A devil's bargain

    Note: This article originally appeared on October 6, 2015 on http://rabble.ca. Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • Cyndee Todgham Cherniak ranked as a top trade lawyer by Chambers & Partners See www.chambersandpartners.com for more.

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  • Supreme Court of Canada's Decision in Chevron - Enforcement of Ecuadorian Court Judgment Can Proceed

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  • Cyndee Todgham Cherniak quoted in Ultimate Corporate Counsel Guide

    August 15, 2015 Issue Number 104 re Alternative Fee Arrangements

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  • Cyndee Todgham Cherniak quoted in Lawyer's Weekly Article

    July 17, 2015 - Analysts Brace for Recession Confirmation

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  • Cyndee Todgham Cherniak quoted in Lawyer's Weekly Article

    July 10, 2015 - Greece Still Teeters on Brink

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  • Cyndee Todgham Cherniak quoted in Article in the Lawyer's Weekly by Jeff Buckstein

    Trans-Pacific Partnership set on fact track

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  • Cyndee Todgham Cherniak appointed to Judicial Advisory Committee to the Tax Court of Canada

    LexSage is honoured to announce that Cyndee Todgham Cherniak has been re-appointed by Canada's Minister of Justice to the Judicial Advisory Committee to the Tax Court of Canada for 2016.

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  • June 19, 2014 CBA Letter regarding Solicitor-Client Privilege at the Canada-US Border

    June 19, 2014 Letter from the CBA to the Honourable Peter Gordon MacKay, P.C., Q.C., M.P., Minister of Justice and Attorney General of Canada and The Honourable Steven Blaney, P.C., M.P. Minister of Public Safety and Emergency Preparedness regarding Solicitor-Client Privilege at the Canada-US Border

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  • Le 19 juin 2014 lettre de ABC objet: Privilège du secret professionnet de l’avocat à la frontière canado-américaine

    Le 19 juin 2014 lettre a Lhonorable Peter Gordon MacKay, C.P., c.r., député Ministre de la Justice et procureur général du Canada et L'honorable Steven Blaney, C.P., député, Ministre de la Sécurité publique et de la Protection civile objet: Privilège du secret professionnet de l’avocat à la frontière canado-américaine

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  • Cyndee Todgham Cherniak quoted in Globe and Mail Article

    Bar warns of conflict if tribunals merged under Bill C-31. May 13, 2014 Globe and Mail Article written by Bill Curry

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  • May 7, 2014 Canadian Bar Association Letter to the Honourable Senatory Joseph A. Day and Mr. James Rajotte, M.P.

    May 7, 2014 CBA letter submitted with respect to Bill C-31, Economic Action Plan 2014 Act, No. 1, Part 6, Division 29 - Administrative Tribunals Support Service of Canada Act.

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  • Le 7 mai 2014 Lettre a L'honorable Joseph A. Day, sénateur et Monsieur James Rajotte, député

    Le 7 mai 2014 lettre de ABC - Objet: Projet de loi C-31, Loi no 1 sur le plan d'action économique de 2014, partie 6, section 29 - Loi sue le Service canadien d'appui aux tribunaux administratifs

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  • Cyndee Todgham Cherniak Included in Law Street's 300 Voices

    Cyndee Todgham Cherniak has been included on Law Street's 300 Voices on Twitter

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  • Cyndee Todgham Cherniak appointed to Judicial Advisory Committee to the Tax Court of Canada

    LexSage is honoured to announce that Cyndee Todgham Cherniak has been appointed by Canada's Minister of Justice to the Judicial Advisory Committee to the Tax Court of Canada.

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  • Cyndee Todgham Cherniak appeared on Byline with Brian Lilley on Sun News to discuss Unconsitutional Eco-Taxes on New Tires

    Cyndee Todgham Cherniak appeared on Byline with Brian Lilley on Sun News to discuss unconstitutional eco-taxes imposed by Ontario Liberal Government (via Ontario Tire Stewardship) on new tires.

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  • Cyndee Todgham Cherniak's Article "Canada Introduces Legislation to Establish Effective Anti-Counterfeiting Border Enforcement Measures"

    Cyndee Todgham Cherniak's article "Canada Introduces Legislation to Establish Effective Anti-Counterfeiting Border Enforcement Measures" appears in GST & Commodity Tax Vol XXVII, No. 2 (March 2013)

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  • Cyndee Todgham Cherniak interviewed by Kerry Campbell of CBC

    Cyndee Todgham Cherniak was interviewed by Kerry Campbell of the CBC and they discussed lack of Prince Edward Island MUSH sector rebates with HST implementation.

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  • Cyndee Todgham Cherniak's Article Appears in American Bar Association, Section of International Law, Customs Committee Newsletter

    Cyndee Todgham Cherniak's article "Canada Has Introduced Legislation to Establish Effective Anti-Counterfeiting Border Enforcement Measures" appears in American Bar Association, Section of International Law, Customs Committee Newsletter, Vol 2, Issue 2 (March 2013)

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  • Summary of Cyndee Todgham Cherniak's Presentation on Canada's Customs Issues appears in American Bar Association, Section of International Law, Customs Committee Newsletter

    Cyndee Todgham Cherniak and Greg Kanargeledis presented in Feburary about Canada's customs issues. A summary of the issues discussed is contained in the American Bar Association, Section of International Law, Customs Law Committee Newsletter, Vol 2, Issue 2 (March 2013)

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  • Cyndee Todgham Cherniak quoted in Canadian Lawyers Magazine Legal Feeds Blog

    Cyndee Todgham Cherniak was quoted in Legal Feeds article "B.C. lawyers have two weeks to sort out sales tax changes".

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  • Cyndee Todgham Cherniak's Article in Practical Trade & Customs Strategies

    Cyndee Todgham Cherniak's article "Canada Takes Steps to Empower Customs Officials to Stop Counterfeit Goods at the Border" appears in Thomson Reuters "Practical Trade & Customs Strategies" Vol 2, No 5 (March 15, 2013)

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  • Cyndee Todgham Cherniak quoted in Article by Hugo De Granpré in the CBA National Magazine

    Time for a new strategy? So many negotiations, so little time. CBA National Legal Insights and Practice Trends January - February 2013

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  • Cyndee Todgham Cherniak to speak at American Bar Association Event on February 7th

    Canada Customs Update: What is Happening at the Northern Border February 7, 2013, 12:30 PM EST - 2:00 PM EST

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  • Cyndee Todgham Cherniak to speak at Canadian Bar Association Event on Feb 19, 2013 at noon

    Cyndee will speak at a Canadian Bar Association Conference about Quebec HST and de-harmonization in British Columbia. She will be joined by other commodity tax practitioners (Maurice Arsenault and David Robertson) Please go to attached link for more information

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  • October 2012 - Cyndee Todhgam Cherniak speaks at the 11th Annual Forum on Pharma Patents

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  • American Bar Association's International Section Fall Meeting

    On Thursday, October 18, 2012, Peter Quinter moderated a panel at the American Bar Association's International Section Fall Meeting at the Fontainebleau Hotel on Miami Beach. The seminar NAFTA Verification Audits: What to Expect & How to Prevail was a tremendous success.

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  • Cyndee Todgham Cherniak has been quoted in an article by Brian Lilley "Eco-charges an illegal tax, say critics"

    Note: This article originally appeared in the September 6, 2011 issue of the Toronto Sun Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • Cyndee Todgham Cherniak quoted in article by Antonella Artuso "Eco fee sham"

    Note: This article originally appeared in the July 9, 2010 issue of the Toronto Sun Any other use (reprint in a newsletter, for example) requires further permission requests.

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  • The Federal Court of Appeal and Federal Court - Trial Division

    Paper written by Cyndee B. Todgham in 1996

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*LexSage Professional Corporation is approved by the Law Society of Upper Canada