Surtax Refunds: How Amending Your Commercial Accounting Declaration Works

If a remission order covers goods you already imported, the refund route runs through your Commercial Accounting Declaration (CAD). The mechanism Under CARM, imports are accounted for on a CAD. When relief becomes available after the fact — as happened repeatedly during the 2025 remission orders — professional guidance (including RSM Canada’s trade practice) describes … Read more

CUSMA Certification of Origin: How to Claim Preferential Treatment Properly

CUSMA’s duty-free treatment is claimed, not automatic — and the certification of origin is how you claim it. With the new US Section 338 tariffs applying even to CUSMA-qualifying goods, certification will not shield you from those specific measures — but it remains what keeps regular duties at zero and what customs authorities audit. The … Read more

CARM for Small Importers: The Obligations You Now Own

If your business imports commercially into Canada, CARM is not optional. The CBSA Assessment and Revenue Management system changed who is responsible for the accounting and financial security behind every import — and the answer is now: you. What changed CARM became the CBSA’s system of record for commercial importation in October 2024. Importers must … Read more

The CBSA Duties Relief Program: Importing Without Paying Duties Upfront

The Duties Relief Program lets qualified Canadian businesses import commercial goods without paying duties at the border — provided the goods (or products made from them) are later exported. It is the before-the-fact sibling of duty drawback. How it works Businesses apply to the CBSA for program authorization. Once licensed, they can import eligible goods … Read more

Chapter 98 and 99: The Automatic Tariff Waivers Many Importers Never Check

Some counter-tariff relief is automatic. During Canada’s 2025 countermeasure rounds, the government indicated that tariffs — with the exception of steel products — were automatically waived where goods were used for specified non-commercial or commercial uses set out in Chapter 98 and Chapter 99 of the Customs Tariff, such as inputs to automobile or aircraft … Read more

Duty Drawback in Canada: Recovering Duties on Goods You Later Export

If you import goods that are subsequently exported — as-is or after further processing — Canada’s Duty Drawback Program can refund the duties you paid, including trade-war surtaxes in eligible cases. What it is Drawback is a CBSA-administered refund mechanism: duties paid on imported goods can be recovered when those goods are exported from Canada. … Read more

Tariff Remission in Canada: How the Refund Process Works

Remission is Canada’s mechanism for relieving or refunding the counter-tariff surtaxes a business has paid or would otherwise owe. With new counter-tariffs starting September 8, 2026, this process is about to matter to a lot more importers. Here is how it works, based on the Department of Finance Canada’s published framework. The legal basis Remission … Read more