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Key Legal Issues To Address When Customs Authorities Come Knocking

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A presentation on the key legal issues that need to be addressed before, during and after an audit by customs authorities, in this case the Canada Border Services Agency.

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Key Legal Issues to Address When CBSA Comes Knocking: A Legal Perspective on Customs Audits John W. Boscariol [email_address] Day 1 January 20, 2009 14th Annual Customs Compliance and Border Security Conference January 20 and 21, 2009 Delta Toronto Airport West Mississauga, Ontario
Overview ,[object Object],[object Object],[object Object],[object Object],[object Object]
Critical Steps for Preparation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Critical Steps for Preparation (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Critical Steps for Preparation (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Critical Steps for Preparation (cont’d) ,[object Object],[object Object],[object Object],[object Object]
Can We Get Out of This? ,[object Object],[object Object],[object Object]
Managing the Scope of the Audit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Best Practices for the Verification Visit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Confidential and Privileged Information ,[object Object],[object Object],[object Object],[object Object]
Confidential and Privileged Information (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Confidential and Privileged Information (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How Can I Challenge CBSA’s Findings? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
“ We’ve Got a Problem: Is Voluntary Disclosure an Option?” ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
“ We’ve Got a Problem: is Voluntary Disclosure an Option?” (cont’d) ,[object Object],[object Object],[object Object],[object Object]
Five Common Errors During CBSA Verification ,[object Object]
Five Common Errors During CBSA Verification (cont’d) ,[object Object]
Five Common Errors During CBSA Verification (cont’d) ,[object Object]
Five Common Errors During CBSA Verification (cont’d) ,[object Object]
Five Common Errors During CBSA Verification (cont’d) ,[object Object]
John W. Boscariol Partner McCarthy Tétrault LLP Suite 5300 Toronto Dominion Bank Tower Toronto-Dominion Centre Toronto, Ontario M5K 1E6 www.mccarthy.ca Direct Line:  416-601-7835 E-mail:   [email_address]

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Key Legal Issues To Address When Customs Authorities Come Knocking

  • 1. Key Legal Issues to Address When CBSA Comes Knocking: A Legal Perspective on Customs Audits John W. Boscariol [email_address] Day 1 January 20, 2009 14th Annual Customs Compliance and Border Security Conference January 20 and 21, 2009 Delta Toronto Airport West Mississauga, Ontario
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  • 21. John W. Boscariol Partner McCarthy Tétrault LLP Suite 5300 Toronto Dominion Bank Tower Toronto-Dominion Centre Toronto, Ontario M5K 1E6 www.mccarthy.ca Direct Line:  416-601-7835 E-mail:   [email_address]