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Legal Guide

Canada applies different duty rates (preferential and non-preferential) to the same goods on the basis of their origin. The origin of goods is usually determined by reference to where they are manufactured, grown or extracted. For goods originating from most countries, the Most Favoured Nation (“MFN”) rate of duty will apply. For goods that qualify as originating from a country with which Canada has a trade agreement, the rules and rates arising from that specific agreement will apply. Where goods qualify as “originating goods” under such agreements, lower duty rates typically apply. Preferential and non-preferential duty rates are set out for each tariff item in Tariff Schedule.

Additional posts from the blog



Canada’s Anti-Spam Law – New Guidance on Offering Apps, Software

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Environment Canada issues Hydrofluorocarbon reporting requirement

by Nalin Sahni

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“Oh, what a tangled web we weave when first we practice to deceive.”

by Andy Pushalik

In an interesting decision, the Human Rights Tribunal of Ontario has ruled that an employer is not liable for discriminatory and harassing texts sent by a rogue employee to another of its workers.

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