On Demand Webinar

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

Date of recording

Nov 5, 2020


1 HR

Alan Kenigsberg

Partner, Tax, Toronto

Roger Smith

Associate, Tax, Toronto

CLE / CPD Credit Information

  • Ontario – Substantive - 0.50
  • Quebec – General credits - 0.50

As part of the negotiations of the Canada-United States-Mexico Free Trade Agreement (CUSMA), Canada was required to increase the ‘de minimis threshold’ on duty and tax-free consumer imports for goods imported from the US and Mexico. These provisions came into effect on July 1, 2020, and increased the value of goods that can be imported from the United States or Mexico on a tax free basis from $20 to $40, and on a duty free basis from $20 to $150.

Join our commodity tax and customs experts for a discussion on the implications of the duty and tax changes on ecommerce companies doing business in Canada. Topics include:

  • When the exemption can apply, and more importantly, when the exemption will not apply;

  • Tips and traps relating to the exemption; and

  • Strategies to take advantage of the exemption.

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