Canada: International Trade & Investment

Property managers and board directors often assume condominium corporations don't need GST/HST registration because residential unit supplies are exempt. However, determining which supplies are taxable and when registration becomes mandatory involves complex considerations of supply status, small supplier thresholds, and compliance requirements that have evolved significantly since 1991.

Canada and the United States have entered a new phase of trade conflict, with Canada implementing retaliatory surtaxes on C$27.6 billion of U.S. goods while the United States escalates beyond tariffs to outright import prohibitions on Canadian alcohol, dairy products, and motorcycles. The dispute now extends into government procurement policy, raising questions about compliance strategies and supply chain restructuring as both nations tighten customs enforcement.

The Canada Border Services Agency has imposed provisional anti-dumping and countervailing duties on steel storage rack components imported from China, following a preliminary determination that these goods are being dumped and subsidized. With duty rates now in effect and a final injury determination pending from the Canadian International Trade Tribunal, importers and exporters face critical compliance deadlines and strategic decisions that could significantly impact their business operations.

Bill C-31, Canada's Budget 2025 Implementation Act No. 2, is currently before Parliament's Finance Committee with significant amendments to indirect tax rules. The legislation proposes to double the Tax Court's informal procedure threshold for GST appeals to $100,000, clarify tax treatment for credit unions, and modify imported supply rules for financial institutions dealing with insurance policies and loans connected to Canada.

L'International Bar Association a publié un rapport établissant des recommandations pour améliorer la transparence et l'équité procédurale dans le traitement de la participation de tiers dans l'arbitrage en matière d'investissement. Le rapport identifie sept domaines clés nécessitant une plus grande clarté et harmonisation, allant des obligations de déclaration aux échéanciers procéduraux. Ces recommandations visent à aider les tribu

As Europe's second-largest manufacturer, Italy presents compelling opportunities for Canadian businesses across sectors central to growth and competitiveness. In this conversation, Gowling WLG's CEO and Italy's Ambassador to Canada explore emerging opportunities in energy, critical minerals, agri-food, and defence, and how frameworks like CETA can deepen strategic collaboration across the Canada-Italy corridor.

The U.S. has implemented sweeping tariffs on Canadian goods, marking the first time USMCA-compliant products face such measures in the ongoing trade dispute. Canada has responded with dollar-for-dollar counter-tariffs on $27.6 billion worth of U.S. imports, while additional auto industry tariffs loom on the horizon. How will these escalating trade actions reshape cross-border commerce and what strategic adjustments should businesses consider?

Following the Trump administration's imposition of 50% tariffs on Canadian exports worth C$27.6 billion, Prime Minister Carney has announced comprehensive countermeasures targeting American goods. The Canadian response includes dollar-for-dollar retaliatory tariffs ranging from 15% to 50% on US products, alongside C$7.5 billion in support programs for affected workers and businesses. What relief measures and remission frameworks are available to Canadian importers navigating this escalating trade dispute?

L'échec des négociations commerciales entre le Canada et les États-Unis le 21 août 2026 a déclenché l'imposition de nouveaux droits de douane américains sur environ 20 milliards...