confirming that it has
been heat or chemically treated.
- All shipments not containing solid wood crating must carry a
statement to that effect on accompanying documents.
- Failure to comply with the new treatments for solid wood crating
could result
in rejection of cargoes or disposal of crating by incineration or landfilling at full cost
to importers.
- On-site fumigation by an approved method may be considered an option
in the early phases of implementation.
- A national task force has been established to coordinate
implementation of the measures.
While none of these beetles have been found in the
Canadian wilderness, officials are keen to guard against the type of damage that has been
done in New York State. Officials there have cut down thousands of beetle-infested trees
at a cost of millions of dollars. Chicago is now battling a similar infestation. The U.S.
is putting their ban of untreated solid wood into effect on December 17, 1998. |
Can non-resident importers deduct cash discounts from the value for
duty?
In Canada, the Transaction Value (TV) is the primary method of customs valuation. Certain
conditions must be met in order to use the TV. In the case of
non-resident importers the
most significant requirements are that a Sale for Export to Canada has occurred and the
buyer and seller are not related or, if they are can prove the value has not been
influenced by the relationship.
If the TV is used correctly
any cash discount offered and earned can likely be deducted from the value for duty. If
there is no sale for export then the
TV cannot be used and a cash discount could not generally
be deducted from the value
for duty.
Cash discounts can be deducted, depending on the answers to
the following questions:
- Has there been a sale for export to Canada?
- If "yes," is that sale to a resident of Canada?
- If "yes," has the Transaction Value been used?
- If "yes," does the TV reflect the selling price in Canada, less any allowable
deductions?
- If "yes," then any cash discount offered and earned
can generally be deducted from the value for duty.
If the answer to any of the above questions was "no," it is unlikely that a cash
discount would be deductible.
On August 13th, the Acting Director General of the Environmental
Health Directorate of Health Canada released the following information:
"In the United States, the quality of drinking water is regulated by the federal
government under the Safe Drinking Water Act (SDWA). On August 1, 1998, amendments to the
SDWA came into effect, which generally
prohibit any person from introducing into commerce any pipe, plumbing fitting or plumbing
fixture that is not "lead free" as defined in the SDWA.
The sale of drinking water materials, including plumbing products, is not
currently regulated in Canada. Until the proposed Drinking Water Safety Act (Bill C-14)
receives Royal Assent, drinking water materials not meeting NSF Standards can legally be
sold on the Canadian market. This includes products that can no longer be sold in the U.S.
because of the new SDWA regulations which manufactures or retailers may be trying to
liquidate.
The Minister of Health has introduced legislation into Parliament which will have a
similar effect. Once passed, the Drinking Water Materials Safety Act (Bill C-14) will
require all drinking water materials, including plumbing products, to be certified as
meeting health-based performance standards before being sold in or imported into Canada.
Revenue Canada offers a ruling and interpretations service
(Technical Interpretation Services) to help GST registrants and other persons to determine
their GST obligations and entitlements. Technical expertise has
been concentrated in eight TIS centers across Canada:
- Halifax (426-6288)
- Northern Ontario (946-1919)
- Southern Ontario (952-5033)
- Winnipeg (983-1585)
- Saskatoon (975-6872)
- Calgary (233-5103)
- Edmonton (495-6194); and
- Vancouver (669-3299).
Clients outside these locations call 1-800-959-8287 for service.
Technical Interpretation Services are intended for GST technical inquiries only.
General information or specific account inquiries should go to the Business Window area of
Revenue Canada at 1-800-959-5525. |
New Area Code in Alberta
Effective January 25th, 1999 the Area Code for Alberta locations north of Red Deer will
change. The old 403 area code will be replaced with 780. This will affect our offices in
Edmonton, Alberta only. |
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