Alan Kenigsberg Alan Kenigsberg

United Mexican States v. Burr reinforces hesitance of Canadian courts to overturn decisions of international tribunals

In this international trade brief, we discuss the implications of United Mexican States v. Burr, 2020 ONSC 2376, a recent decision regarding an...

Federal Court of Appeal decides that Visa services to CIBC are exempt financial services, not administrative services for GST/HST purposes

On January 22, 2021 the Federal Court of Appeal released its reasons in Canadian Imperial Bank of Commerce v. The Queen, 2021 FCA 10, overturning the...

The post-Brexit Transitional Trade Agreement – What to expect post-CETA

In this international trade brief, we explore what parties engaging in Canada-UK trade should expect now that Brexit has officially come into force.

CUSMA comes into force and Biden is elected President: Calmer seas ahead for U.S.-Canada trade?

After a rocky 2019, global trade faced another challenging year in 2020 with the COVID-19 pandemic and continued aggressive trade actions by the...

Understanding the New Duty and Sales Tax Exemptions on Consumer Imports into Canada

As part of the negotiations of the Canada-U.S.-Mexico Free Trade Agreement (CUSMA), Canada was required to increase the ‘de minimis threshold’ on...

Canada ratifies CUSMA: Tax implications

On Friday, March 13, Canada ratified the trade agreement between Canada, the United States of America and the United Mexican States (CUSMA).

B.C. announces newly extended registration requirements for its provincial sales tax

In its 2020 Budget and Fiscal Plan, dated February 18, 2020, British Columbia (B.C.) announced that it would be imposing newly extended registration...

International Chamber of Commerce releases 2020 update to its standardized international trade terms

The ICC recently released the 2020 update to its standardized international trade terms (Incoterms 2020). Incoterms 2020 builds on the most recent...

New GST/HST rules for carbon emission allowances

On June 27, 2018, the Department of Finance released new GST/HST rules for carbon emission allowances (the New Rules).

Saskatchewan’s 2017-18 budget: Provincial Sales Tax changes

On March 23, 2017, Saskatchewan’s government released its 2017-2018 budget (the Budget). Included in the Budget were some significant changes to...