Country of origin for customs purposes

Determining country of origin From a customs perspective, determining the country of origin of imported goods are crucial for several reasons, including: determining whether imported goods are entitled to most-favoured-nation (MFN) or preferential tariff treatment; determining whether imported goods are subject to tariffs or safeguard measures (e.g., anti-dumping or countervailing…

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The return of the steel tariffs

In two separate “national security” proclamations issued last week, the President of the United States “restored” tariffs on steel and aluminum that it had imposed on these same articles in 2018 and had suspended following agreements with the affected parties. One of those parties was Canada. One of those agreements…

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A tax to-do list for Canada’s next government

The recent prorogation of Parliament is unfortunate on many levels, most notably for extending by some months the period of time that many government initiatives remain in limbo. The business community is used to managing risks, but some are more avoidable than others. In these particularly trying times, the last…

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out-of-gas-how-the-conifer-razor-dispute-became-moot

The recent Court of Appeal decision in Conifer Energy Inc v Razor Energy Corp., 2025 ABCA 14, has brought to light important issues surrounding contractual obligations, insolvency law, and the operational complexities of the oil and gas industry. Here’s a breakdown of certain key developments and the legal ramifications that…

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Veterinary Professionals Act: Modernizing veterinary law

On June 6, 2024, Bill 171, the Enhancing Professional Care for Animals Act, 2024, came into law in Ontario. This bill introduces the Veterinary Professionals Act, 2024, a law designed to replace and modernize Ontario’s existing Veterinarians Act. The new act includes several provisions impacting the veterinary community, and while…

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Banks in Canada: A primer

The activities of foreign banks in Canada are regulated and restricted by the Bank Act (Canada) (the Bank Act). The Bank Act does not prevent foreign banks from carrying on any business activity in Canada: rather, the Bank Act restricts how such business activity takes place. Constitution 101 A historical…

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Thriving amid tariff shifts: Preparing for the Trump administration

As we move through 2025, Canada’s trade landscape remains volatile. Despite a brief reprieve following discussions between Prime Minister Trudeau and President Trump, the threat of renewed tariffs continues to loom over corporate Canada. While diplomatic efforts have provided temporary relief, businesses must stay proactive—policy shifts in the coming weeks…

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To disclose, or not to disclose, that is the question

The Supreme Court of Canada (SCC) is set to revisit the definition of “material change” this year. The SCC’s decision in the appeal in Lundin Mining Corporation, et al. v. Dov Markowich (Lundin Mining), heard on January 15, 2025, could have significant consequences for reporting issuers and the broader Canadian…

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Best practices from the Ontario Securities Commission: Crypto asset trading platforms

This article summarizes the Ontario Security Commission’s guidance on best practices for crypto asset trading platforms to ensure compliance with know-your-client, account appropriateness assessment, and client limit requirements. On December 10, 2024, the Ontario Securities Commission (OSC) released OSC Staff Notice 33-757, arising from a review of six registered crypto…

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Alberta overhauls its public sector access and privacy regime

I. Background In December of last year, the Alberta legislature passed a major overhaul of Alberta’s access and privacy legislation. Upon proclamation, Bill 33 and Bill 34 will split the Freedom of Information and Protection of Privacy Act (FOIP Act) into the new Access to Information Act (AIA)1 and Protection…

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Canada’s mandatory PFAS reporting deadline: Be cautious relying on prior compliance

The deadline for meeting reporting requirements of the Notice with respect to certain per- and polyfluoroalkyl substances issued by Environment Canada and Climate Change (ECCC) is Jan. 29, 2025 (the Notice). The reporting obligations and other details about the Notice can be found in our other article found here. With…

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Mandatory supply chain due diligence: Canada pledges sweeping reforms to forced labour and child labour laws

On Dec. 16, 2024, the Government of Canada released its long-awaited 2024 Fall Economic Statement. The Statement reaffirmed the Government’s commitment to combatting modern slavery in global supply chains, currently given effect by the existing import ban on goods made with forced or child labour and the mandatory supply chain…

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SCC clarifies how the honour of the Crown affects (re)negotiation of “reconciliation-based” agreements with Indigenous groups

Case Summary - Québec (Attorney General) v. Pekuakamiulnuatsh Takuhikan, 2024 SCC 39 In Québec (Attorney General) v. Pekuakamiulnuatsh Takuhikan (Pekuakamiulnuatsh), the Supreme Court of Canada (SCC) ruled that Québec’s refusal to renegotiate funding terms violated the principles of good faith and the honour of the Crown. The SCC ordered Québec…

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A tariff-ying new world: Unpacking Canada’s latest tariff policies

Introduction The Liberal government’s Fall Economic Statement arrived last month in the midst of an increasingly uncertain political landscape. Among its many offerings, in the trade sphere, the Statement presents a commitment to use the full range of Canada’s “toolkit” to protect its economic security against unfair conduct from trading…

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New proposed guidelines regarding environmental claims – Canada’s Competition Bureau holds a public consultation

Following an initial round of consultation held during the summer of 2024, the Competition Bureau (the Bureau) has published its proposed guidelines (the Proposed Guidelines) concerning environmental claims. The Bureau has launched a public consultation to solicit feedback from Canadians on the Proposed Guidelines – the deadline is February 28, 2025. The Proposed…

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Unfinished business: A decade of data on women in Canadian corporate leadership

The number of women on TSX-listed issuers’ boards of directors has increased steadily from 11 per cent to 29 per cent in the last ten years. However, Canadian public companies have yet to collectively cross the widely touted target of having 30 per cent of women on boards. Considering recent…

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The EU-Mercosur Free Trade Agreement: Is it time to revive talks on a Canada-Mercosur Agreement?

Context Reports out of Washington indicate that the United States is poised to impose “universal” tariffs (that is, tariffs on imports from all its trading partners) on health care and other “critical” goods on the basis of “national security”. This would or could – the situation remains “fluid/uncertain”, as reported…

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Canada’s first deep geological repository site is selected

On Nov. 28, 2024, the Canadian Nuclear Waste Management Organization (NWMO) announced that the Wabigoon Lake Ojibway Nation (WLON) and the township of Ignace in the province of Ontario were selected as host communities for a repository to be constructed on Revell Lake. The NWMO began its search in 2010 and initially…

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Firms that use AI systems for any purpose: It’s time to make a to-do list

Through the publication of CSA Staff Notice and Consultation 11-348 Applicability of Canadian Securities Laws and the Use of Artificial Intelligence Systems in Capital Markets (the AI Staff Notice), the Canadian Securities Administrators (CSA) have put registered firms on notice that using AI in virtually any fashion may trigger additional…

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New interpretation of the Canada Health Act

Introduction On Jan. 10, 2025, the federal Minister of Health released long-awaited guidance on the delivery of insured health care services pursuant to the Canada Health Act (the CHA). The Honourable Mark Holland, Federal Minister of Health (the Minister), issued a letter clarifying the Government’s position that patients should not…

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Steer clear of non-compliance: Alberta’s new restricted insurance licence for dealership programs

On Dec. 19, 2024, the Office of the Alberta Superintendent of Insurance published a revised version of Interpretation Bulletin No. 05-2024 (the Superintendent’s Revised Bulletin) setting out the Superintendent’s position with respect to products commonly marketed by automobile dealerships in conjunction with the sale of motor vehicles. The original Bulletin published…

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Ontario’s new Consumer Protection Act: Proposed measures

On December 12, 2024, the Ontario government launched a consultation for the regulations (the Consultation) under Ontario’s new consumer protection legislation. On December 6, 2023, the new Consumer Protection Act, 2023 (the New CPA) received Royal Assent as part of the Bill 142, the Better for Consumers, Better for Businesses…

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Canada’s new Clean Electricity Regulations

Introduction On Dec. 18, 2024, the finalized Clean Energy Regulations (the Regulation) were published in the Canada Gazette, Part II. Aligning with the release of the final version of the Regulation, the Government of Canada published Powering Canada’s Future: A Clean Electricity Strategy (the Electricity Strategy) on Dec. 17, 2024,…

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Court of Appeal declares that India is not immune from the Devas investors’ enforcement efforts and reinstates IATA seizure

The evolving landscape of state immunity in award-enforcement proceedings in Canada The rise of investor-state disputes, which has taken place globally over the last two decades, has led to a growing number of recognition and enforcement proceedings of foreign arbitral awards before Canadian courts by award creditors seeking to execute…

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OSC’s Investment Management Division Report focused on AI, crypto and ESG

Investment Management Division Report On Nov. 5, 2024, the Ontario Securities Commission (OSC) published OSC Staff Notice 81-736 (the Staff Notice), summarizing the activities and regulatory focus of the OSC’s Investment Management Division (IM Division), formerly known as the Investment Funds and Structured Products Branch, for the fiscal year ended…

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