Canada

Questions and answers about Canada

  • Canadian Related parties

    QUESTION: We have shipments that customers in Canada order from our Canadian subsidiary. In the U.S., we fill the order and sometimes ship them directly to the subsidiary. For the import value into Canada, does it have to be the sales price to the Canadian end user customer? I believe Canadian Customs doesn’t view the […]

  • PARS# for Canada Shipments

    QUESTION: Our company is in the process of switching brokers on the Canadian border. We ship one truckload with one BOL and PARS. However, with the Canadian Customs regulation, we have multiple invoices due to the 999 line requirement. Our current broker uses the one BOL and only one PARS to clear CBSA for all […]

  • CANADIAN GST AVOIDANCE

    QUESTION: So I see that one generally pays 5% GST on the value of imported goods/customs entries into Canada. My question is: Is there any scenario in which one does NOT pay the GST? For example, NAFTA eligible goods? Temporary imports? Goods reimported after repair? ========== Answers: There are product, re-export and processing based exemptions. […]

  • CA SINGLE WINDOW ISSUE

    QUESTION: We received an email from our Canadian broker stating “with SWI starting April 1 we need to have the manufacturer listed on the commercial invoice.” Does anyone know of any work arounds or the best source for updates in regards to SWI. We’ve been told the April 1 go live date will most likely […]

  • SHIPMENT TO A PACKAGER IN CANADA

    QUESTION: We are a company located in the USA and we have a client located in the USA, who wants us to ship our products, which is sold to them in the USA direct to a “packager” in Canada. We have tried to tell them that they are the USPPI not us and that they […]

  • CANADIAN RIGHT TO MAKE ENTRY

    QUESTION: Does Canada have the same law as in the US in regards to being able to import on behalf of related entities? (i.e. right to make entry). We have several divisions operating under their own EIN but only 2 are registered to be the non resident importer into Canada. Can we import on their […]

  • CANADIAN TEMP IMPORT

    QUESTION: If we have temporary rental product going to Canada and have a CBP form 4455, is a separate commercial invoice still required for US import or can we use the same commercial invoice as the one that was sent to Canada? %%%%%%%%%% ANSWER In each case it’s a pro forma not a commercial invoice […]

  • HST in Canada

    QUESTION: I am not familiar with the tax laws in Canada and am needing some feedback. Our Canadian affiliate is importing goods from Asian countries and is using FedEx for clearance. We pay the freight and brokerage charges in the U.S. on their behalf and charge back to their account internally. Our affiliate indicated the […]

  • CANADA GST REFUND PROCESS AFTER ENTRY ADJUSTMENT

    QUESTION: In our internal review, we discovered a valuation issue in B3 which caused GST over payment. Does anyone have the process to get GST refund after adjusting CA entry (filing B-2)? ================== ANSWER: Depending on the timing of when this transpired, if you are a GST registrant, you should likely have already claimed your […]

  • Exporting from Canada

    QUESTION: Can the membership advise best practices for Canadian Export Declaration (CAED) filing compliance for a sale for export that is picked up in Canada by the foreign customer and ‘routed’ via their own freight forwarder (i.e. EXW of F terms)? Is the Canadian seller still considered the Exporter and responsible for CAED filing? If […]

  • DROP SHIP VALUES TO CANADA

    QUESTION: We are a US manufacturer and have dealers in Canada. Some of the dealers act as importers of record in Canada, but the shipments are drop shipped directly to their customers. We sell the goods to the dealers at wholesale and then the Canadian dealer resells the goods at retail to their customers. On […]

  • CANADA VALUE FOR DUTY

    QUESTION: We, an US importer, receive a customer PO from a Canadian customer. We pay a vendor in China to make and ship the products directly to our warehouse in Canada to fulfill the PO. Is it correct to use our price to the Canadian customer as the value for Canadian clearance? Or can it […]