Canada-US Blog

This blog is about Canada-United States cross border legal issues. Some of the authors are practicing lawyers and some are law students. This is a forum for discussion that presents an opportunity for law students to contribute and become known to potential employers in this dynamic area of the law.

Visit Blog


Cyndee Cherniak

Cyndee Todgham Cherniak is the founding lawyer of LexSage, a boutique international trade law and sales tax firm in Toronto, Ontario. She has practiced for almost 20 years at Canada’s top Bay Street law firms.

Susan Kohn Ross

Su’s practice focuses on compliance whether dealing with cybersecurity/privacy or import/export. She deals with regulatory, civil and criminal issues. Her clients come to her for assistance to solve current challenges but also to identify and manage risk.


“Cyndee is the leading authority on HST tax law. She recently gave a presentation to our business group and I was impressed with her depth of knowledge and it became very evident how under prepared most - Christine Aquin Pope

Awards & Publications

Judicial Advisory Committee for the Tax Court of Canada - Minister of Justice (2014)

Latest Articles

Federal Court of Appeal Determines that Rough Diamonds Cannot be Imported into Canada without Kimberly Process Certificates

In a recent ruling on February 24, 2020, the Canadian Federal Court determined in the decision of Tamba Thomas and Minister for Public Safety and Emergency Preparedness (MPSEP), 2020 FC 290 [Thomas v. MPSEP] that diamonds being imported into Canad...

What are Canada’s de minimis thresholds for courier shipments?

When it was announced that Canada, the United States and Mexico had reached an agreement to amend the North American Free Trade Agreement (“NAFTA”), one of the important changes was an increase to the de minimis threshold, which is the monetary ...

Food Importers into Canada Require Safe Food for Canadians Import License

With few exceptions, those importing food into Canada now or soon (July 15, 2020) will require an import license issued pursuant to the Safe Food for Canadians Regulations: The Safe Food for Canadians Regulations issued pursuant to the Safe Food ...

Remission Order Allows for the Relief of Customs Duty for Eligible PPE & Medical Goods

On May 6, 2020, the Canada Border Services Agency (“CBSA”) published Customs Notice 20-19 to provide information for Certain Goods Remission Order (COVID-19), SOR-2020-101 (“Remission Order”) under the Customs Tariff.  In order to help t...

Refer to the CBSA’s New CUSMA Page for Implementation News

The Canada Border Services Agency (“CBSA”) has created a new dedicated Canada-United States-Mexico Agreement (“CUMSA”) web-page on which implementation information will be posted to assist importers and exporters. CUSMA / USMCA / NAFTA 2.0 i...