Darrel H. Pearson

Darrel H. Pearson

Bennett Jones LLP

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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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