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 Maryse Janelle

Today
Today

CUSMA/USMCA is here July 1, 2020 – are you ready?

  • July 03, 2020
  • Heather Innes

The Canada-United States-Mexico Agreement (CUSMA), also referred to as the United States-Canada-Mexico Agreement (USMCA), comes into effect on July 1, 2020. Are you ready?

Commodity Tax, Customs and Trade

Importing food into Canada during the COVID-19 crisis

  • June 18, 2020
  • Heather Innes

The reliability and safety of Canada’s food supply chain has become increasingly important during these challenging times. Designed to protect Canadians from COVID-19 while minimizing disruptions in the supply of essential goods, Canada has imposed temporary border restrictions.

Commodity Tax, Customs and Trade

CUSMA takes effect on July 1, 2020 – are you prepared?

  • May 22, 2020
  • Cyndee Todgham Cherniak

On April 24, 2020, the United States publicly announced that the Canada-United States- Mexico Agreement (CUSMA) – USMCA under US terminology – will enter into effect to replace the North America Free Trade Agreement on July 1, 2020. It is time to get prepared and ensure that your business processes are in place to comply with the new CUSMA rules.

Commodity Tax, Customs and Trade

Can the CRA force a taxpayer to provide any document during a GST/HST audit?

  • May 14, 2020
  • Cyndee Todgham Cherniak

We regularly get asked whether the Canada Revenue Agency can request particular documents during the course of a goods and services tax/harmonized sales tax audit or during a GST/HST appeal. Usually, the question is in the form of a statement "they are not allowed to ask for that".

Commodity Tax, Customs and Trade

Big Trouble for Little Carriers?

  • March 04, 2020
  • Robert G. Kreklewetz & Stuart G. Clark

The GST/HST zero-rating rules for interline freight (which apply to both domestic and international freight movements) were supposed to be straightforward and help small Canadian freight carriers, their employees, and independent contractors (who are often tasked with moving the freight with company-owned or independently owned trucks).

Commodity Tax, Customs and Trade

Top Ten Issues For Direct Sellers Doing Business In Canada

  • February 07, 2020
  • Cyndee Todgham Cherniak

Direct sellers (also known as network sellers) enter the lucrative Canadian market, often without asking about relevant laws. Canadians sign up as independent sales contractors and start to build their sales networks before all questions are asked and answers are received.

Commodity Tax, Customs and Trade

Certain services outsourced by fund manager ruled to be GST/HST-exempt

  • December 24, 2019
  • Jean-Guillame Shooner

Reversing a ruling of the Tax Court of Canada, the Federal Court of Appeal has determined—with respect to a complex funding arrangement for broker commissions in connection with the sale of mutual funds’ securities to investors—that the mutual funds received a GST-exempt supply of a financial service from a single-purpose entity established by a U.S. bank.