Article
Anti-Dumping – Who Is The Exporter?
The Canadian International Trade Tribunal's recent decision in International Furniture Distribution Centre Ltd. v. CBSA clarifies how to determine the "exporter" in anti-dumping duty cases involving intermediaries. The ruling emphasizes that commercial substance, rather than invoice documentation alone, must guide the determination of who qualifies as the exporter under the Special Import Measures Act.
Millar Kreklewetz