Darrel H. Pearson

Darrel H. Pearson

Bennett Jones LLP

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Skechers, Cost Sharing Arrangements, and Canadian Customs Appraisal

In the first three months of 2015, importers have witnessed major Canadian customs valuation law and policy changes. On January 19, 2015, the Canada Border Services Agency (CBSA) issued Customs Notice 15-001, “Treatment of...more

4/27/2015 - Canada CBSA Customs Importers

CBSA CLVS Seizure Policy Targets Exporters and Ups the Ante on Non-Resident Importers

Background to the Courier Low Value Shipment (CLVS) Program - When goods are purchased through e-commerce or mail order, conventionally Canadian consumers or non-resident importers (i.e., the exporters in most cases)...more

4/25/2015 - CBSA Customs E-Commerce Exporters GST Importers

Transfer Pricing Customs Duty Refund Applications – Let’s Do it Right

The Canada Border Services Agency (CBSA) has informed the Canadian importing community that importers may be entitled to obtain customs duty refunds in connection with downward transfer pricing adjustments having the effect...more

3/12/2015 - Canada CBSA Customs Imports Transfer Pricing

Canada makes Changes to its Customs Administrative Monetary Penalty System

On January 20, 2015, the Canada Border Services Agency (CBSA) issued revisions to its Administrative Monetary Penalty System (AMPS), found in Memorandum D22-1-1 Administrative Monetary Penalty System....more

2/17/2015 - AMPS Canada CBSA

Canadian Customs Authority Shifts Gears on Import Duty Refunds

The CBSA has made a long-sought-for change in its policy to allow duty refunds in the event of qualifying downward transfer price adjustments by importers. The change comes on the heels of victory by Bennett Jones in a test...more

1/19/2015 - Auto Parts Automotive Industry Canada CBSA Duties Importers

Canadian Importers May Now Seek Import Duty Refunds

Since the introduction of the Transaction Value System of customs valuation by Canada on January 1, 1985, the Canada Border Services Agency (CBSA) has maintained a stated policy of denying refund claims of related party...more

1/19/2015 - Canada CBSA Customs Duties Importers Imports

CBSA Shares its 2015 Customs Compliance Verification Targets

On the first business day of the new year, the 6th of January 2015, the Canada Border Services Agency (CBSA) issued its customs compliance verification priorities for 2015. After first noting that trade program verifications...more

1/13/2015 - Canada Customs and Border Protection

CBSA Announces Mid-2014 Audit Targets

As is its practice, the Canada Border Services Agency recently announced its semi-annual trade verification targets for the balance of 2014. Many targets continue from the past, while new ones have been added....more

7/10/2014 - Audits Canada CBSA

CBSA Transforms Client Outreach

The Canada Border Services Agency quietly used the summer snooze period to quietly float a transformation of client outreach to importers that were paying attention. In its Customs Notice 13-017, it notified the importing...more

8/26/2013 - Border Security CBSA Customs and Border Protection

Summer Musings about Canadian Customs Regulations

These are relatively quiet times for new, impactful Canadian customs regulations, but a few recent postings are of note....more

7/9/2013 - Canada CBSA Customs Customs and Border Protection Imports Travel

Canada Selectively Withdraws GPT Benefits

On December 22, 2012, the Canadian government solicited views on the withdrawal of general preferential tariff (GPT) status from imports of beneficiary countries. It was proposed that the withdrawal would be discriminatory to...more

4/2/2013 - Canada Exports General Preferential Tariffs Imports Tariffs

Frito-Lay: CITT Lays Down the Law

The Canadian International Trade Tribunal decision in Frito-Lay v. President of the CBSA, AP-2010-002 (December 21, 2012), reasons January 8, 2013, teaches Canadian importers and the CBSA a number of important lessons. Three...more

3/12/2013 - CITT Imports NAFTA Tariffs

CETA and USETA: Pieces of an Atlantic Jigsaw Puzzle

It is likely seen as early days given the very recent announcement of the intention of the EU and USA to conduct “free trade” or “economic and trade” agreement negotiations, but with the near advent of CETA, recent...more

2/26/2013 - Atlantic Trade CETA EU-US Trade Free Trade Agreement NAFTA USETA

Multi-nationals Beware! Customs Evidentiary Burden of Proof

On January 4, 2013, the federal Canadian tribunal with appellate jurisdiction relating to customs valuation, among other subjects, schooled multi-nationals on their obligations to meet the evidentiary burden of proof relating...more

2/12/2013 - Burden of Proof CBSA Customs Evidence Imports Jockey Canada Multinationals Sales & Distribution Agreements Valuation

CBSA Establishes Trade Compliance Verification Priorities 2013

The Canada Border Services Agency has announced its compliance verification priorities for 2013. For tariff classification purposes, they include a number of consumer goods (pet toys, fresh cut flowers, coconut milk, pickles,...more

1/29/2013 - CBSA Compliance Risk Assessment Tariff Classifications Verification Requirements

Supreme Court of Canada Establishes Important Principles in Transfer Pricing

The Supreme Court of Canada recently released its judgment in The Queen v Glaxo Smith Kline Inc.,1 (Glaxo), which is the Court's first pronouncement on Canada's transfer pricing rules. Transfer pricing involves the allocation...more

12/3/2012 - Cross-Border Double Taxation License Agreements Patents Tax Penalties Transfer Pricing

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