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Greg Kanargelidis
Partner, Toronto Office
Telephone
416-863-4306
Facsimile
416-863-2653
email
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Profile
Greg Kanargelidis is a Partner practising in the International Trade & Investment Group and the Commodity Tax and Customs Group. His practice involves all areas of international trade, customs and commodity tax.
Greg's international trade law practice involves representing clients with respect to cross-border trade issues arising from the Canada-U.S. Free Trade Agreement, the North American Free Trade Agreement, the World Trade Organization and its various agreements, and other bilateral and regional trade agreements. He has considerable experience in representing Canadian and foreign clients in trade remedy matters, such as antidumping and subsidy investigations, as well as advising clients on the consistency of existing or planned measures with international trade rules. In the area of customs law, he has extensive experience advising Canadian and foreign companies on such matters as: tariff classification; customs valuation; rules of origin; export and import controls; marking rules; seizures and ascertained forfeitures; administrative monetary penalties; and voluntary disclosures. Greg also assists clients with respect to planning, compliance and appeals involving commodity taxes, such as the goods and services tax, the harmonized sales tax, the Quebec sales tax, the provincial sales tax, and commodity-specific excise taxes and excise duties.
Greg is cited in Law Business Research's The International Who's Who of Trade & Customs Lawyers and The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada as a leading lawyer in the area of commodity tax/customs. He is also cited by Law Business Research's Who's Who Legal: Canada 2010 and The Canadian Legal Lexpert Directory as a leading lawyer in Canada in the areas of international trade and commodity tax/customs, in Legal Media Group's Guide to the World's Leading International Trade Lawyers, as well as by Chambers Global: The World's Leading Lawyers for Business as a leading lawyer in the areas of WTO/international trade. In The Best Lawyers in Canada, he was voted by peers as one of the leading lawyers in Canada in the areas of international trade and finance law, and tax law.
Greg is vice-chair of the Customs Law Committee, International Law Section, of the American Bar Association and a member-at-large of the International Law Section of the Canadian Bar Association (National). He is a past chair of the International Law Section of the Ontario Bar Association, editor of the section's publication The Globetrotter, and a frequent contributor to the section's other publication Canadian International Lawyer. He is a member of the Commodity Tax, Customs and Trade Section of the Canadian Bar Association, the Section on International Law and Practice of the American Bar Association, the Customs and International Trade Bar Association and the Canadian Tax Foundation. He is also a member of the CITT Bench and Bar Committee, which is comprised of trade lawyers, who regularly appear before the CITT on trade matters, and CITT legal counsel, and is a member of the AMPS Subcommittee of the Border Commercial Consultative Committee.
Greg is a contributing editor to Federated Press's Sales and Use Tax Journal. He is a regular contributor to the International Law Office Newsletter on trade and customs matters, to Carswell's GST & Commodity Tax newsletter on customs and international trade topics and to the Canadian Association of Importers and Exporters' TradeWeek. He has written for the International Trade Association's International Trade newsletter, Trademark World, the Licensing Journal, the Texas Transnational Law Quarterly and the Banking & Finance Law Review. He has lectured at Osgoode Hall Law School and has prepared papers for, and spoken at, several conferences on commodity tax-related topics, including those organized by the Canadian Bar Association, the Ontario Bar Association, The Law Society of Upper Canada, the Canadian Institute of Chartered Accountants Commodity Tax Symposium, the Canadian Tax Foundation, INFONEX, the Strategy Institute and the Council for International Tax Education.
Outside his legal practice, Greg is a member of the board of trustees for Toronto Montessori Schools and is president of the Hellenic Canadian Community of York Region.
Selected trade cases include:
Customs Appeals
Fritz Marketing Inc. v. The President of the Canada Border Services Agency
Appeal No. AP-2005-029
M & M Footwear Inc. v. The Commissioner of the Canada Customs and Revenue Agency
Appeal No. AP-2001-070
Sunbeam Corporation (Canada) Limited v. The Deputy Minister of National Revenue
Appeal No. AP-96-054
Dumping Cases
Polyiso Insulation Board
Inquiry No. NQ-2009-005
Polyiso Insulation Board
Preliminary Injury Inquiry No. PI-2009-004
Mattress Innerspring Units
Inquiry No. NQ-2009-002
Certain Fasteners
Review No. RR-2009-001
Waterproof Footwear
Inquiry No. NQ-2009-001
Waterproof Footwear
Preliminary Injury Inquiry No. PI-2008-003
Aluminum Extrusions from China
CBSA File No. 4214-22; 4218-26
Thermoelectric Containers
Preliminary Injury Inquiry No. PI-2008-001
Carbon Steel Welded Pipe
Inquiry No. NQ-2008-001
Carbon Steel Pipe Nipples and Adaptor Fittings
Expiry Review No. RR-2007-003
Seamless Oil and Gas Well Casing
Inquiry No. NQ-2007-001
Seamless Oil and Gas Well Casing Preliminary Injury
Inquiry No. PI-2007-001
Copper Rod
Inquiry No. NQ-2006-003
Copper Rod Preliminary Injury
Inquiry No. PI-2006-002
Laminate Flooring
Inquiry No. NQ-2004-006
Fasteners from China or Chinese Taipei
Inquiry No. NQ-2004-005
Certain Stainless Steel Wire
Public Interest Inquiry PB-2004-002
Women's Boots from China
Expiry Review No. RR-2004-002
Fasteners from China or Chinese Taipei
Preliminary Injury Inquiry No. PI-2004-002
Certain Stainless Steel Wire
Inquiry No. NQ-2004-001
Wood Venetian Blinds and Slats from China or Mexico
Preliminary Injury Inquiry No. PI-2003-003
Wood Venetian Blinds and Slats from China or Mexico
Inquiry No. NQ-2003-003
Leather Safety Footwear from China
Inquiry No. NQ-2001-003
Leather Safety Footwear from China
Preliminary Injury Inquiry No. PI-2001-001
Waterproof Footwear and Bottoms from China
Inquiry No. NQ-2000-004
Women's Leather and Non-Leather Boots and Shoes
Review No. RR-99-003
Synthetic Baler Twine from U.S.A.
Inquiry No. NQ-93-003
NAFTA Binational Panel Reviews
Synthetic Baler Twine from U.S.A.
CDA-94-1904-02
Wood Venetian Blinds and Slats from Mexico
CDA-MEX-2004-1904-01
Federal Court of Appeal
Canada (Deputy Minister of National Revenue) v. Sunbeam Corp. (Canada) Ltd.
Court File No. A-342-97 (April 1, 1998)
Canada (Customs and Revenue Agency) v. M & M Footwear
Court File No. A-339-03 (April 28, 2004)
Canadian Tire Corporation, Limited v. Fleetwood Canada Ltd. et al.
Court File No. A-46-05
Uniboard Surfaces Inc. v. Kronotex Fussboden GmbH and Co. KG, Stevens-Dufour Inc., Goodfellow Inc., Kronoflooring GmbH et al.
Court File No. A-285-05
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Areas of Law
Commodity Tax & Customs
International Trade & Investment
China Practice
Tax
Life Sciences
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Education
LL.M. (International Business), Osgoode Hall Law School - 1992
Admitted to the Ontario Bar (Third Prize) - 1990
LL.B., Osgoode Hall Law School - 1988
B.Comm., University of Toronto - 1987
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Media Appearances
Quoted -
"No Dumping",
Canadian Business, March 2, 2009.
 Quoted -
"Cost Leads To Decline In Trade Remedy Cases",
Law Times, P. 10, February 12, 2007.
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Recent Publications
Author -
"CITT Decision in Cherry Stix II Full of Pits",
i.e. Now, August 2010.
 Author - "Cherry Stix II Signals Opportunity to Reduce Duties on Imports",
Blakes Bulletin on International Trade & Investment, July 2010.
 Author -
"Cherry Stix II: The End of TVM?",
i.e. Now, July 2010.
 Co-author - "Canada-U.S. "Buy American" Agreement",
Blakes Bulletin on International Trade & Investment, February 2010.
 Co-author -
"2009 Year-In-Year: Lessons Learned from Anti-dumping and Subsidy Actions Affecting Chinese Products",
International Trade Law & Regulation, Volume 16, Issue 3, 2010.
 Co-author - "New GST Rules for Financial Institutions and Pension Plans",
National Banking Law Review, Volume 28, Number 6, December 2009; also published in Blakes Bulletin on Tax, October 2009.
 Co-author -
"CBSA Taking a Closer Look at Related-Party Fees",
GST & Commodity Tax, Vol. XXIII, No. 10, December 2009.
 Co-author - "2009 Year-In-Review: Antidumping and Subsidy Actions Affecting Chinese Products",
Blakes Bulletin on International Trade & Investment - China Focus, December 2009.
 Co-author - "Ontario and British Columbia Announce HST Transitional Rules",
Blakes Bulletin on Tax, October 2009.
 Co-author - "Falling in Line - British Columbia Sales Tax Harmonization",
Blakes Bulletin on Tax, July 2009.
 Co-author -
"Moving Towards EU-Canada Economic Agreement: Results of Scoping Exercises",
International Law Office - Trade & Customs - Canada, June 12, 2009.
 Author -
"Will Canadian Market for Stainless Steel Wire Open Up For Swiss Exporters",
info suisse, June/July 2009.
 Co-author - "Outsourcing for NAFTA Benefits: How Marking Rules Can Remove Duties",
International Law Office - Trade & Customs - Canada, June 26, 2009; also published in Blakes Bulletin on International Trade & Investment, June 2009.
 Co-author -
"Supreme Court Broadens GST Rebate Entitlement",
International Law Office, May 22, 2009; also published in North American Free Trade & Investment Report, Volume 19, No. 10, May 31, 2009.
 Author -
"Tariff Ruling in Force Beyond "Best Before" Date",
International Law Office, May 15, 2009.
 Co-author - "Canadian Sanctions Legislation - How It Impacts Your Business",
North American Free Trade & Investment Report, Vol. 19, No. 9, pp. 14-16, May 15, 2009; also published in Blakes Bulletin on Financial Services/International Trade & Investment, May 2009.
 Co-author -
"Federal Budget Proposes Measures to Stimulate International Trade",
info suisse, April/May 2009.
 Co-author - "Supreme Court of Canada Broadens GST Rebate Entitlement",
Blakes Bulletin on Tax, May 2009.
 Co-author - "Moving Towards EU-Canada Economic Agreement: Results of Scoping Exercises and Commitment to Negotiate",
Blakes Bulletin on International Trade & Investment, May 2009.
 Co-author - "Canada-EFTA Free Trade Agreement Comes into Force on Canada Day",
North American Free Trade & Investment Report, Vol. 19, No. 9, May 15, 2009, also in Blakes Bulletin on International Trade & Investment, May 2009.
 Co-author -
"Canada-Supreme Court of Canada Broadens Goods and Services Tax Rebate Entitlement",
Practical U.S./International Tax Strategies, Vol. 13, No. 7, April 15, 2009.
 Co-author - "2009 Ontario Budget - Sales Tax Harmonization: A Reality",
Blakes Bulletin on Tax, April 2009.
 Author -
"Ruling Outlasts Best Before Date",
Tradeweek, Vol. 120, No. 3, February 15, 2009.
 Co-author - "Federal Budget Proposes Measures to Stimulate International Trade",
International Law Office, Trade & Customs, Canada, February 6, 2009; also published in Blakes Bulletin on International Trade & Investment, January 2009.
 Co-author -
"2009 Year-In-Year: Antidumping and Subsidy Actions Affecting Chinese Products",
Canadian International Lawyer, Vol. 8, No. 1 (2009).
 Co-author - "Year-In-Review: Antidumping and Subsidy Actions Affecting Chinese Products",
Blakes Bulletin on International Trade & Investment-China Focus, January 2009.
 Co-author -
"2009 Year-In-Review: Antidumping and Subsidy Actions Affecting Chinese Products",
Canadian International Lawyer, Vol. 8, No. 1, 2009.
 Author -
"Supreme Court of Canada Broadens GST Rebate Entitlement",
Sales and Use Tax, Volume X, No. 2, 2009.
 Co-author - "Canada Signs Free Trade Deal with Colombia",
North American Free Trade & Investment Report, Vol. 18, No. 22, December 15, 2008; also published in Blakes Bulletin on International Trade, November 2008.
 Author -
"Selling Chinese Goods to the U.S. Via Canada - Not for Amateurs",
China Tax and Financial Planning Briefing - Second Edition, WorldTrade Executive, Inc., 2008.
 Co-author - "Good 'News' for Canadian Financial Information Providers",
Blakes Bulletin on International Trade/Financial Services, November 2008.
 Co-authors -
"Canada Enters New Trade Agreements with South America",
The Globetrotter, Volume 13, No. 1, October 2008.
 Co-author -
"Canada Proposes Elimination of Industrial Tariffs",
International Law Office, Trade & Customs - Canada, September 19, 2008.
 Co-author -
"Canada's International Market Access Report - 2008",
North American Free Trade & Investment Report, Vol. 18, No. 16, September 15, 2008.
 Co-author -
"What does the new Canada-France joint action plan mean for EU businesses?",
The In-House Lawyer, Issue No. 163, September 2008.
 Co-authors -
"Canada's cargo security program overhaul: more stringent requirements for participants",
CBA International Law Section Bulletin (September 2008).
 Co-author - "Canada Proposes to Eliminate Industrial Tariffs",
Blakes Bulletin on International Trade, September 2008.
 Co-authors -
"Cargo Security Programme Overhaul: More Stringent Requirements for Participants",
International Law Office, Trade & Customs, Canada, August 29, 2008.
 Co-authors -
"Latest Annual International Market Access Report Released",
International Law Office, Trade and Customs, Canada, August 22, 2008.
 Co-author - "Canada's Cargo Security Program Overhaul: More Stringent Requirements for Participants",
Blakes Bulletin on International Trade, August 2008.
 Co-author - "Canada Concludes FTA and Related Agreements with Jordan",
Blakes Bulletin on International Trade, August 2008.
 Co-authors - "Canada's International Market Access Report - 2008",
Blakes Bulletin on International Trade, August 2008.
 Co-author -
"Canada-France Joint Action Plan: Baby Steps to Potential EU Trade Deal",
International Law Office, July 11, 2008.
 Author -
"International Legal Developments in Review: 2007 - Customs Law
",
The International Lawyer, American Bar Association, Section of International Law, Summer 2008, Volume 42, Number 2.
 Co-author -
"Canada-France Joint Action Plan: Baby Steps to Potential EU Trade Deal",
North American Free Trade & Investment Report, Vol. 18, No. 11, June 15, 2008.
 Co-author - "Canada-France Joint Action Plan: Baby Steps to Potential EU Trade Deal",
Blakes Bulletin on International Trade, June 2008.
 Co-author - "Canada and Peru Enter Free Trade Deal and Related Agreements",
Blakes Bulletin on International Trade, June 2008.
 Co-author -
"Canada and Peru Enter Free Trade Deal and Related Agreements",
North American Free Trade & Investment Report, Vol. 18, No. 10, May 31, 2008.
 Co-author -
"North American Free Trade Agreement: Overview",
The Handbook of Trade Enforcement 2008, Global Competition Review, p. 21-26, April 2008.
 Co-Author -
The Canadian Auto Industry: Impact of Exchange Rate Changes on Canadian Trade Remedy Laws",
Auto Forum 2008, Toronto Hunt Club, March 27, 2008,
 Co-author -
Canada concludes a new free trade agreement with EFTA",
The In-House Lawyer, Issue 158, March 2008.
 Co-author -
"Canada Concludes Two New Free Trade Agreements",
North American Free Trade & Investment Report, Volume 18, Number 4 February 28, 2008.
 Co-author -
CBSA Revamps Customs Penalties",
International Law Office, February 15, 2008.
 Co-author -
CBSA Revamps Customs Penalties",
Tradeweek, Vol. 119, No. 03, February 15, 2008.
 Co-author -
International Legal Issues for Today's Business Lawyer: Key Customs Compliance Issues",
Presented by Robert Kreklewich at the Ontario Bar Association 2008 Institute of Continuing Legal Education, International, Metro Convention Centre, Toronto, February 5, 2008.
 Co-author - "CBSA Revamps Customs Penalties",
Blakes Bulletin on International Trade, February 2008.
 Author -
"Selling Chinese Goods to the U.S. Via Canada - Not for Amateurs",
Practical China Tax and Finance Strategies, Volume 2, No. 1, January 2008.
 Author -
"Commodity Tax and Customs: Important Considerations in International Sales Contracts",
Canadian International Lawyer, Vol. 7, No. 3, 2008.
 Co-author -
"Canada and Peru Enter Free Trade Deal and Related Agreements",
Canadian International Lawyer, Vol. 7, No. 3, 2008.
 Co-author - "Canada Concludes Two New Free Trade Agreements",
Blake Bulletin on International Trade, January 2008.
 Co-author -
"Canada Enters New Trade Agreements with South America",
International Trade Law & Regulation (Volume 14, Issue 5) 2008.
 Author -
"Selling Chinese Goods to the U.S. Via Canada - Not for Amateurs",
Linex Legal - Highlights of the Legal Week, www.linexlegal.com, November 12, 2007.
 Co-author - "WTO Complaints Against China on the Rise",
Blakes Bulletin on International Trade: Focus on China, November 2007.
 Author - "Selling Chinese Goods To The U.S. Via Canada - Not for Amateurs",
Blakes Bulletin on International Trade: Focus on China, November 2007; also published in North American Free Trade & Investment Report, Vol. 17, No. 21, November 30, 2007.
 Co-author -
"New Goods Not Assembly",
Canadian Tax Highlights, Vol. 15, No. 11, P. 8, November 2007.
 Co-author -
"Steel Toe Importer a Shoe-In to Win - CBSA's Case Gets Booted",
GST & Commodity Tax, Vol. XXI, No. 6, October 2007.
 Co-author -
"Tariff Classification: CBSA Gets Stomped in Steel Toe Footwear Case",
International Law Office - Trade & Customs - Canada, September 21, 2007.
 Author -
"NAFTA Origin of Used Goods: CITT Loses Its Keys to the Motor Home",
International Law Office - Trade & Customs - Canada, September 14, 2007.
 Co-author -
"Safety Footwear Importer Wins",
tradeweek, Vol. 118, No. 16, August 31, 2007.
 Author -
"NAFTA Origin of Used RV's: CITT Fails to Check Its Rearview Mirror",
Customs and International Trade Bar Association Quarterly Newsletter, Vol. 4, Issue 1, Summer 2007.
 Co-author -
"Recent Developments of Importance - International Trade Regulation",
P. B-430, 2007 Lexpert Directory.
 Co-author - "NAFTA Origin of Used RVs - CITT Fails to Check its Rearview Mirror",
Blakes Bulletin on International Trade, June 2007.
 Author -
"Ferragamo Outdresses CBSA: Canadian Store Ruled "Not Resident" for Value for Duty Purposes",
Customs and International Trade Bar Association Quarterly Newsletter, Volume 3, Issue 1 (Spring 2007).
 Author -
"Customs AMPS At Four Years: CBSA Review and Proposed Changes",
Presented at Best Practices Before the CITT and CBSA/GST and Customs Cross-Border Issues, Canadian Bar Association, Commodity Tax, Customs and Trade Section, Ottawa, Ontario, May 17, 2007.
 Author -
"Outsourcing and Foreign Investment: Using WTO Rules to Tackle Threats",
International Law Office - Trade & Customs - Canada, April 27, 2007.
 Author -
"Canadian Store Ruled "Not Resident" for Value for Duty Purposes",
International Law Office - Trade & Customs - Canada, April 13, 2007.
 Author - "Ferragamo Outdresses CBSA: Canadian Store Ruled “Not Resident” for Value for Duty Purposes
",
Blakes Bulletin on International Trade, March 2007; also published in The Globetrotter, Volume 11, No. 2, March, 2007.
 Co-author - "Outsourcing and Foreign Investment: Using WTO Rules to Address Threats and Opportunities",
Blakes Bulletin on International Trade, March 2007.
 Co-author -
"Autos and World Trade: Using WTO Rules to Address Threats & Opportunities",
Auto Business and Investment Forum 2007, Toronto, Ontario, January 23, 2007.
 Co-author - "Year in Review - Anti-dumping and Subsidy Cases Involving Chinese Products",
Blakes Bulletin on International Trade - China Focus, December 2006.
 Co-author -
"Trade Remedy Cases in 2006 Involving China",
GST & Commodity Tax, (Vol. XX, No. 9) December 1-15, 2006; also published in International Law Office - Trade & Customs - Canada, November 24, 2006.
 Co-author -
"Safeguards under WTO",
World Footwear, (Vol. 20, No. 6), P. 3, November/December 2006.
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Recent Professional Activities
Presenter -
"
New Evolving AMPS Regime: Practical Tips for Dealing with Changes",
Canadian Association of Importers and Exporters - Emerging Issues in Customs and Trade Compliance 19th Annual Conference and Trade Show, Hilton Toronto Airport Hotel, April 21, 2010.
 Author and Speaker -
"Canadian Duty and Border Tax Issues: Selected Topics",
American Petroleum Institute 2010 International Trade & Customs Conference, Austin, Texas, March 7-9, 2010.
 Author and Presenter -
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Can I Bring My Pricey Wine Collection? Customs Issues From The Mundane To The Unusual",
The 2010 OBA Institute - Immigration/International Law, Navigating The International Assignment Maze: Immigration, Employment and Taxation Issues In Foreign Worker Transfers, Fairmont Royal York, Toronto, Ontario, February 16, 2010.
 Presenter -
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Practical Advice on Avoiding "Surprise" Customs/GST Liability: 3 Case Studies",
Canadian Petroleum Tax Society Luncheon, Calgary, Alberta, October 13, 2009.
 Presenter and Author -
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The Value for Duty - Getting it Right",
Emerging Issues in Customs and Trade Compliance, Canadian Association of Importers and Exporters 18th Annual Conference and Trade Show, Hilton Toronto Airport Hotel, Toronto, Ontario, April 22, 2009.
 Presenter -
"How to Avoid Customs Penalties - AMPS",
INFONEX 14th Annual Customs Compliance and Border Security, Delta Toronto Airport West, Mississauga, Ontario, January 20, 2009.
 Presenter -
"Customs and GST Issues for Importers",
Transactional Commodity Taxation, Federated Press, Novotel Hotel, Toronto, Ontario, November 13 & 14, 2008.
 Presenter -
"Investing In and Selling to BRIC Markets: Tips and Traps for Investors and Exporters",
Mitigating Risks in Doing Business With BRIC (Brazil, Russia, India & China) Course - Federated Press, Metropolitan Hotel, Toronto, Ontario, May 28-29, 2008.
 Presenter -
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AMPS: Appeals and Emerging Jurisprudence",
Canada's 17th Annual Conference & Trade Show, Emerging Issues in Customs - Ensuring Compliance in Your Supply Chain, Hilton Toronto Airport Hotel, Toronto, Ontario, April 21-23, 2008.
 Presenter -
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Partners in Protection: Consistent with Canada's Trade Obligations?",
Canada-United States Law Institute 2008 Annual Conference - The World's Longest Undefended Border: Gateway or Checkpoint?, Cleveland, Ohio, April 18-19, 2008.
 Presenter -
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The Canadian Auto Industry: Impact of Exchange Rate Changes on Canadian Trade Remedy Laws",
Auto Forum 2008, Toronto Hunt Club, Auto Forum 2008, Toronto Hunt Club, March 27, 2008
 Guest Lecturer -
"Canadian Customs Laws Respecting Importation of Goods",
University of Western Ontario Faculty of Law, London, Ontario, February 28, 2008.
 Speaker -
"
Customs Penalties: AMPS Recent Developments and Proposed Changes",
IE Canada - Globally Competitive: Developments in Customs and Trade, Hyatt Regency, Calgary, Alberta, February 12, 2008.
 Presenter -
"Sales and Commodity Tax Clauses in Cross-Border Contracts",
The Ten Minute International Contracts Update 2007, Ontario Bar Association - International Law Section, Toronto, Ontario, November 13, 2007.
 Presenter -
"AMPS: Options for Dealing with a Notice of Penalty Assessment",
Canada's 76th Annual Conference - A New Commercial Vision for Trade and Customs, Toronto, Ontario, October 22-24, 2007.
 Co-presenter -
"Structuring the Deal, I.P. Aspects of Tax Issues, and Avoiding Unintended Results",
ABA-ALI Cross-Border Business Transactions: Intellectual Property and Related Issues, Toronto, Ontario, October 18-19, 2007.
 Editor -
"The Globetrotter",
Vol. 12, No. 1, August, 2007.
 Speaker -
"Autos and World Trade: Using WTO Rules to Address Threats & Opportunities",
Auto Business and Investment Forum 2007, Toronto, Ontario, January 23, 2007.
 Speaker -
"When Customs Comes Calling - AMPS Update -Customs AMPS at Four Years: Evolving Experience and Current Issues",
ie Canada - Canadian Importers and Exporters Who Import Beware! - HS Amendments 2007, Windsor, Ontario (December 4, 2006), Markham, Ontario (December 6, 2006), Ottawa, Ontario (December 7, 2006).
 Speaker -
"Customs AMPS At Four Years: Evolving Experience and Current Issues",
ie Canada 75th Annual Conference - Capitalizing on Global Change, Toronto, Ontario, October 23-25, 2006.

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