LexSage

Sales Tax Law Sales tax audits are a fact of business life in Canada. The audit process is stressful and the assessments can involve large sums of money. No one wants to pay the government if they do not believe the assessment is accurate. It may be ...

Ontario Retail Sales Tax The Government of Ontario imposed retail sales tax (“ORST”) until June 30, 2010. As of July 1, 2010, harmonized sales tax (“HST) (link to HST section) is imposed in respect of most transactions in Ontario. O...

Fuel Tax and Gasoline Tax Gasoline and fuel is expensive at the pump in Canada because governments impose taxes. The Government of Canada imposes taxes on petroleum products pursuant to the Excise Tax Act. The Government of Ontario imposes taxes on g...

Excise Taxes and Excise Duties There are two types of federal levies on products manufactured or produced in Canada: (1) excise taxes and (2) excise duties. An excise tax is an inland tax in the territory (as opposed to a customs or border duty) impo...

Customs Duties and Border Issues Customs duties are a source of revenue for the Government of Canada. Documents filed by importers, customs brokers, freight forwarders and bonded warehouses are sources of trade data that is used by the Government of ...

Export Controls, Economic Sanctions & Trade Restrictions International trade in this current world of global instability has increased the Government of Canada’s use of export controls and economic sanctions and trade restrictions. Canadian...

Anti-Dumping And Countervailing Duty List of Judicial Reviews Cyndee Todgham Cherniak has been involved in the following judicial reviews of antidumping and/or countervailing duty decisions by the Canada Border Services Agency or injury determination...

Safeguards Global safeguard and China-specific safeguard (market disruption) cases are a less common trade remedy in Canada. That being said, foreign manufacturers, exporters and importers may find an important source of revenue affected if they do n...

What Should Canadian Businesses Do When Canada Releases A New List of Persons Subject To Economic Sanctions/ Asset Freezes? Written By: Cyndee Todgham Cherniak Date: September 23, 2017 On September 22, 2017, Canada imposed unilateral economic sanctio...