The 2018 Annotated Customs Act
By: Daniel Kiselbach, B.A., J.D.
ISBN/ISSN/Product Number: 978-0-7798-8399-8
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: Biennial volumes supplied on standing order subscription
Number of Pages: Approximately 960 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2017-12-21
Publisher: Carswell
Price: $135.00

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Description

The 2018 Annotated Customs Act is a resource on which customs professionals have come to rely.

The 2018 Annotated Customs Act is a resource on which customs professionals have come to rely. Written by experienced practitioners in the field, this convenient work contains full text of the Customs Act and regulations, along with miscellaneous related legislation, section-by-section commentary explaining the meaning of each provision and how it operates in practice, concise digests for several cases providing summaries of how court and Tribunal decisions have interpreted and/or applied the legislation, and a comprehensive index to the legislation, making the Act and regulations easily accessible.

Highlights in the 2018 Edition:

  • Updates to the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.)
  • Updated commentary annotating the Customs Act
  • Additional case law including;
    • R. v. Heron, 2017 ONCA 441
    • Volpak Inc. v. Canada (Border Services Agency), 2017 FCA 72
    • R. v. Saikaley, 2017 ONCA 374
    • Labelle v. Canada (Border Services Agency), 2016 ONCA 187
    • BSH Home Appliances Ltd. v. Canada (Border Services Agency), 2016 FCA 135
    • Containerwest Manufacturing Ltd. v. Canada (President of Border Services Agency), 2016 FCA 110
  • Updates to the following statutes:
    • Canada Revenue Agency Act, S.C. 1999, c. 17
    • Export and Import Permits Act, R.S.C. 1985, c. E-19
    • Export and Import of Rough Diamonds Act, S.C. 2002, c. 25
    • Importation of Intoxicating Liquors Act, R.S.C. 1985, c. I-3
  • The addition of the following new regulations;
    • CETA Export Allocations Regulations, SOR/2017-173
    • CETA Rule of Origin Regulations, SOR/2017-175
    • CETA Tariff Preference Regulations, SOR/2017-177
    • Export Permits Regulations (Non-strategic Products), SOR/2017-174
    • Regulations Defining "EU country or other CETA beneficiary", SOR/2017-178
  • Updates to the following regulations:
    • Certification of Origin of Goods Exported to a Free Trade Partner Regulations, SOR/97-332
    • Designated Provisions (Customs) Regulations, SOR/2002-336
    • Exporters' and Producers' Records Regulations, SOR/97-71
    • Free Trade Agreement Advance Rulings Regulations, SOR/97-72
    • Passenger Information (Customs) Regulations, SOR/2003-219
    • Proof of Origin of Imported Goods Regulations, SOR/98-52
    • Refund of Duties Regulations, SOR/98-48
    • Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations, SOR/98-47
  • An updated Bibliography
  • An updated list of Customs D Memoranda
About the Author
Daniel Kiselbach is a partner of Deloitte Tax Law LLP and heads up the firm's international trade, customs and commodity tax team. He has provided legal counsel in objections, administrative appeals, judicial review applications, audits, verifications, voluntary disclosures and corrections, penalties, customs and international trade issues and foreign investment claims. Daniel has appeared before the Provincial Court of British Columbia, the Canadian International Trade Tribunal, the Supreme Court of British Columbia, the Court of Appeal for British Columbia, the Federal Court, the Federal Court of Appeal, the Supreme Court of Canada and the London Court of International Arbitration. He is on the Board of Directors of the Canadian Association of Importers and Exporters (""E Canada") and serves as secretary on the AMCHAM Canada Board of Directors.
CPD