Peter Mitchell
Peter is a Chartered Professional Accountant (CPA) who has handled sales tax, VAT and customs for more than 30 years in an international accounting firm, his own practice and a boutique tax law firm.
Peter operates his own customs and trade consulting practice in Calgary, Canada, with an emphasis on free trade agreements and providing importers with the training and knowledge they need to do their jobs. He has written many papers for conferences and journals sponsored by accounting, legal and tax organizations in Canada.
He helps foreign companies begin doing business in Canada by acting as importer of record, purchasing goods and services here, dealing with GST(VAT) and accessing the American market via the USMCA.
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Content by Peter Mitchell
Input tax credits on imported goods in Canada
The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for...
Who is a purchaser in Canada and why does it matter for customs valuation?
Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.
Customs broker’s profession: views and news
The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and...
Four common misconceptions in the relationship between importers and customs brokers
Importers often try to avoid customs clearance processes, relying entirely on the customs broker. On the one hand, the broker is a customs expert, possesses relevant experience and, ultimately, receives a commission for his/her work. It seems that the importer should not be involved in the processes managed by the...
Post-clearance verification of preferential origin of goods
Customs may carry out post-clearance verification of the preferential origin of goods. As a result, a letter from customs might appear on the importer's desk stating that the preferential tariff treatment has been denied. In this article, we look at what is the process of post-clearance verification of preferential origin...
Customs-related online resources in Canada
To provide proper customs information, an importer needs knowledge. Online resources make acquiring it easier than it used to be. We overview online resources available in Canada for tariff classification, adjustments to transaction value, the origin of goods, commercial invoice, customs accounting declaration, calculation of duties and GST. This information...
Why should importers care to provide quality information to their brokers?
Many importers assume that once they hire a broker, they do not need to take time to understand customs and trade concepts. That can be a risky approach. In this article, we discuss how customs brokers operate in Canada and the EU; and why importers should care to provide quality...
Canada: where the EU (or other countries) exporter acts as the importer of record
Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as...
Popular articles
Input tax credits on imported goods in Canada
The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for...
Who is a purchaser in Canada and why does it matter for customs valuation?
Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.
Customs broker’s profession: views and news
The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and...