On June 20, 2018, Bill C-21, An Act to amend the Customs Act was introduced in the Canadian Senate upon receiving third reading in the House of Commons. If enacted, the Bill will amend the Customs Act to allow the Canada...more
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