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As part of the implementation of the Canada-United States-Mexico
Agreement (CUSMA), the Customs Tariff Act was amended on July 1,
2020, to prohibit the importation from all countries of goods
produced, in whole or in part, by forced or compulsory labour.
While the CUSMA quietly became law in Canada, Canadian businesses
paid scant attention to this new prohibition. The Canadian
government, until mid-January, was silent on enforcement of this
prohibition.
Canadian businesses are now quickly waking up and smelling the
(fair trade) coffee. On January 12, 2021 the Federal Minister of
Tax fizz: Is fruit juice an aerated drink?
January 27, 2021
Tax tangle The legal tussle over taxing fruit-based drinks shows no signs of cooling - THE HINDU
Tax tangle The legal tussle over taxing fruit-based drinks shows no signs of cooling - THE HINDU×
This has been a subject of GST litigation. However, beverages with more than 5 per cent fruit content are not ‘aerated’
FMCG fruit-based drink manufacturers fear having to pay highest GST at 40 per cent. The classification of non-alcoholic beverages fruit/fruit juice-based drinks has come under the radar of the CBIC’s investigation agency, DGGI (Directorate General of GST Intelligence).
Two additional regulations made under the
United
Nations Act implement the UN suppression of terrorism sanctions and
sanctions against Taliban, ISIL (Da esh) and Al-Qaida. The
Canadian authorities do not maintain a consolidated list of all
designations under the
United Nations Act
regulations. However, the UN publishes a consolidated list of all
designations under the UN Security Council resolutions on
its website.
The sanctions imposed under the
United Nations
Act regulations vary depending on the target jurisdiction
or group and generally include arms embargoes, trade restrictions,
and prohibitions against providing financial services or technical
assistance in respect of such covered activities. In addition,
Two additional regulations made under the
United Nations Act implement the UN suppression of terrorism sanctions and sanctions against Taliban, ISIL (Da esh) and Al-Qaida. The Canadian authorities do not maintain a consolidated list of all designations under the
United Nations Act regulations. However, the UN publishes a consolidated list of all designations under the UN Security Council resolutions on its website.
The sanctions imposed under the
United Nations Act regulations vary depending on the target jurisdiction or group and generally include arms embargoes, trade restrictions, and prohibitions against providing financial services or technical assistance in respect of such covered activities. In addition, the