All Articles

A comparison of the reasons for an increase in the capital gains inclusion rate in the 1987 Tax Reform with the reasons for the proposed in crease in 2024.

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“).

Countries follow Harmonized System (HS) of tariff classification developed and maintained by Word Customs Organization (WCO) under agreement among its members.

A summary of Canada's free trade agreements, including the USMCA, successor to NAFTA, CETA with the Eurpoean Union and the CPTPP with 11 countries.

A description of the basic provisions of the CPTPP, which includes Canada, Australia, New Zealand, Japan, Singapore and 7 other countries.

A discussion of the two distinct GST compliance methods for real property sales, including where each applies and common confusions, tips and traps.

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

The most common transaction I've dealt with in 35 years of GST/HST practice is the sale of a multi-use rural property, typically 10 - 40 acres. Learn more.

The GST consequences of governments in Canada encouraging (or forcing) owners of homes used for short-term rentals to convert them to personal residential use.

The GST consequences of governments in Canada encouraging (or forcing) owners of homes used for short-term rentals to sell or convert them to long-term.

This article discusses situations where the sale of what appears to be a house may not be exempt from GST because it is used wholly or partially in a business.

This article describes the basic knowledge that a customs manager needs to make the best use the more extensive knowledge possessed by their customs broker.

Importers who claim preferential tariff treatment under a free trade agreement (“FTA”) are generally familiar with the certificate of origin provided by the exporter or producer of the goods. In most FTAs, importers are required to have this certificate in their possession at the time the preferential treatment is claimed.

The term “customs valuation” has a mysterious ring to it, as if it were based on some esoteric, perhaps dark principles. In fact, it is usually fairly straightforward. The valuation of 90% of imports is based on “transaction value”, the price payable on the commercial invoice issued by the exporter.

A summary of how the country of origin is determined in international trade, including the difference between preferential and non-preferential origin.

The transportation of natural gas, crude oil and other liquids by pipeline has unique attributes that make customs reporting and accounting difficult.