Cross-Border Articles

This article discusses the various means by which a non-resident of Canada who imports goods into Canada may recover the GST tax imposed at the border.

A summary of the origin issues Canadian exporters to the United States are facing with the recent Trump administration tariffs.

A producer, expoter or importer who certifies that goods qualify under the USMCA Rules of Origin must do the work to document their conclusions for potential review by a customs authority.

In contrast to its predecessor NAFTA, there is no prescribed Certificate of Origin under USMCA. Specified set of data listed below is set out on the invoice

A summary of Rules of Origin under the United States-Mexico-Canada Agreement (“USMCA“), which replaced the former North American Free Trade Agreement (“NAFTA“).

A description of the basic provisions of the USMCA with links to articles that get into the details.