Legal advice, risk management and planning can boost your bottom

Contacts
Vancouver
Calgary
Daniel Kiselbach
R. Jason Riche
Partner, Deloitte Tax Law
Partner, Deloitte
604-640-3821
403-267-1702
[email protected]
[email protected]
Janice Roper
Toronto
Partner, National Indirect
Tax Leader, Deloitte
Heather Missouri
604-640-3353
Senior Manager, Deloitte
[email protected]
416-601-4692
[email protected]
Lisa Zajko
Senior Manager, Deloitte
Jody McLean
604-640-3057
Manager, Deloitte
[email protected]
416-775-7282
[email protected]
Alison Brady
Manager, Deloitte
Montreal
604-640-3071
[email protected]
Robert Demers
Partner, Deloitte
Elizabeth Peon Valle
514-393-5156
Manager, Deloitte
[email protected]
604-640-3354
[email protected]
Canadian customs
and global trade group
Legal advice, risk management
and planning can boost your
bottom line and help you
manage compliance
About Deloitte Tax Law LLP
Deloitte Tax Law LLP provides advice to domestic and international clients on all aspects of Canadian tax law – including income tax and
commodity taxes. The services of Deloitte Tax Law LLP include developing tax planning strategies and tax-efficient corporate structures,
whether for new or existing businesses, and advising on the income and commodity tax implications of a wide variety of corporate/commercial
transactions. Deloitte Tax Law LLP advise on wealth, estate and business planning for high net worth individuals and have extensive knowledge
and expertise in the area of taxation of private corporations and their shareholders. Deloitte Tax Law LLP offers tax litigation and CRA
representation services. Its tax litigators have broad experience in representing both corporate and individual clients in dealing with Canadian
federal and provincial taxation authorities and have appeared at all levels of court.
About Deloitte
Deloitte, one of Canada’s leading professional services firms, provides audit, tax, consulting, and financial advisory services. Deloitte LLP, an
Ontario limited liability partnership, is the Canadian member firm of Deloitte Touche Tohmatsu Limited. Deloitte refers to one or more of
Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally
separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche
Tohmatsu Limited and its member firms.
© Deloitte LLP and affiliated entities.
A law firm affiliated to Deloitte
• Valuation, tariff classification, and origin declarations
• Ruling requests
• Self-audits and reviews of import/export compliance
• Reviews of business processes (systems and controls)
• Preferential and non-preferential tariff treatments
• Free trade agreements
• World Trade Organization agreements
Business challenges
• Foreign investment agreements and claims
• Requirements of agencies such as Agriculture Canada, the Canadian
Food Inspection Agency, Environment Canada, Health Canada,
Industry Canada, Transport Canada, and Public works and
Government Services Canada
Businesses engaged in the supply of goods and services across
How we can assist you
Canada Border Services Agency, the Canada Revenue Agency, and the
• Environmental controls, economic sanctions and permits
international borders face various hurdles. The right advice can be
Our group can provide legal and business solutions to customs and
Department of Finance), and courts (such as the Canadian International
• Compliance with anti-money laundering and anti-foreign corruption
essential in this highly regulated area. Success of a trade-related business
international trade concerns. We help companies improve their bottom
Trade Tribunal, the Tax Court of Canada, the Federal Court, Superior
can depend on the management of key concerns such as compliance
line profitability by better managing compliance as well as duties, taxes,
Courts and the Supreme Court of Canada) and dispute resolution
risk and whether or not all appropriate duty and tax planning have been
levies, charges and assessments arising from global trade.
institutions or bodies (such as the London Court of International
implemented. However, when facing these concerns, managers face
several challenges. A few of examples are noted below.
Arbitration) with respect to:
Our Canadian group is connected with our multidisciplinary global
network of more than 300 customs and global trade professionals in over
• A business may need internal systems and controls to support the
legislation, and
• Duty recovery strategies.
Legal documents
Deloitte Tax Law LLP professionals have assisted in drafting various legal
• Disputes concerning customs and excise, Goods and Services Tax,
documents including:
50 countries. These professionals include lawyers, accountants, customs
Harmonized Sales Tax, Provincial Sales Taxes, export charges, fuel
• Sale and purchase contracts
making of customs declarations, the application for permits and the
brokers, economists, auditors, former government employees and
taxes, environmental levies, digital media credits, export charges, and
• Distribution agreements
preparation of other reports to government entities. Inadequate
industry specialists. With this range experience we are well positioned to
property taxes
• Royalty agreements
internal systems and controls may enhance the risk of non-compliance.
understand and deal with the requirements of customs and global trade
Non-compliance can lead to imposition of unexpected duties, taxes,
businesses.
interest and penalties.
• Judicial review applications concerning government decisions, such
as the request to produce documents and information
• Verifications, audit defence, corrections, adjustments and voluntary
We can provide practical business solutions and support you wherever
disclosures
• Bills of lading
• Customs power of attorney and agency agreements
• Inter-company transfer pricing agreements
• Indemnity agreements, and
• Customs and international trade are subject to complex and interrelated
you do business. Our worldwide network of member firms conform
• The prosecution and the defence of civil claims
laws. Written and unwritten policies of various government agencies
to uniform high-level standards and we have extensive experience in
• Civil penalties including seizures and forfeitures
may apply from time to time. In addition, legislative bodies, government
completing customs compliance and consultancy projects for a vast range
• Criminal investigations, search warrants, production orders,
agencies and courts may effect changes to the regulatory terrain
of organizations. This experience allows us to deliver consistent and
informations to obtain, alternative measures/diversions, plea
We have extensive advisory services experience in the following areas:
without notice. It may be difficult to manage the complexity, lack of
seamless service wherever you need it.
negotiations and the defence of criminal charges (e.g., undervaluation,
(a) Global supply chain assessments for compliance and the
transparency and rapid change of laws and policies, particularly where a
business imports or exports into multiple countries or trade territories.
Corporate and advisory services
non-reporting, false statements, and double invoicing)
Our group can provide full integration of customs and trade management
services. The management of customs and global trade issues sometimes
• The storage, organization and management of records and information
• Corporate documents such as articles of incorporation, resolutions, etc.
• Alternative dispute resolution, including negotiations, mediations and
optimizations of customs, trade, tax and security.
(b) Assistance and advice for the selection and implementation of
London Court of International Arbitration proceedings
automated solutions and analytics for import/export management.
requires expertise in areas such as international tax, transfer pricing,
• Remission of duties, taxes, penalties and interests
(c) Export control compliance program review and development
may be required by law and may be necessary in order to provide
supply chain management, business and systems consulting, internal
• Foreign Extraterritorial Measures Act extraterritorial blocking measures
(d) Export control compliance audit
objective evidence in support of such matters as customs declarations,
audit and corporate risk management. Our professionals have experience
tax returns and permit applications. Data may come from various
in these areas as well or can access this expertise through the Deloitte
sources, making data capture, storage and access difficult undertakings.
network.
(US Helms Burton Act Restrictions)
• Trade remedy disputes (including anti dumping and countervailing
duties), and
(e) Export control classification
(f)
• Environmental permits pursuant to the Export and Import of Hazardous
• Often individuals operating outside of a customs and trade department
Client representation
Waste and Hazardous Recyclable Material Regulations.
Export control compliance training
(g) Liaison and engagement with government authorities on export
control related matters
(h) Ad-hoc export control and sanctions advisory service
make decisions with respect to import and export transactions.
For ease of reference, we have set out a brief and not exhaustive list
(i)
M&A due diligence
For example, consider the decision of a tax director who sets the
of representative services to illustrate our wide range and depth of
Legal opinions
(j)
Economic sanctions and trade embargoes
intercompany sales price of goods purchased from a related party.
experience. In providing legal advice and representation, communications
Deloitte Tax Law LLP lawyers have provided legal opinions with respect to:
(k) Export controls and the application for permits relating to goods and
The decision might have been made for income tax (transfer pricing)
to and from legal counsel at Deloitte Tax Law LLP may be privileged and
• Import duty/tax minimization and customs planning
purposes. However, as a result of this decision the importer of those
confidential with the appropriate steps being taken. Deloitte Tax Law
• Duty deferral programs, drawbacks, and refunds
(l)
goods may have a duty to make a correction to the declared value of
LLP has significant experience in trial and appeals in customs and global
• Off shore supplies, in bond shipments and the use of foreign trade
(m) Foreign anti-corruption laws and policies
those goods for customs purposes. Failure to do so could lead to the
trade matters, taxation and other matters. In particular, our legal counsel
assessment of duties, penalties and interest.
have provided legal representation to clients before tribunals (such as the
zones
• Non-resident importers
technology
Defence production controls
(n) International trade agreements (including investment protection and
government procurement provisions)