Current and Connected Explore commodity tax, customs and trade remedies with resources on GST/HST, customs duties, transfer pricing and valuation.
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Article | April 20, 2026
Mutual fund trailing commissions are subject to GST/HST – Canada Revenue Agency updates position
The Canada Revenue Agency (the “CRA”) recently revisited the application of GST/HST to trailing commissions earned by mutual fund dealers and announced in GST/HST Notice 344: Application of the GST/HST to Mutual Fund Trailing Commissions that such commissions no longer meet the definition of “financial service” and are now considered taxable supplies. This announcement updates the CRA’s longstanding position that such services were exempt financial services.
Article | February 09, 2026
Customs Rules & Criminal Offences
The line between misguided error and criminal conduct is not always clear.
Submission | January 23, 2026
Consultation on Proposed Revisions to Valuation for Duty Regulations
The CBA responds to CBSA’s consultation on proposed Valuation for Duty Regulations, arguing the process lacked transparency and the measures misalign with WTO rules and Parliamentary intent, create uncertainty and compliance costs, and recommending publication, fuller consultation, and regulatory revision.
