International Trade


Read this case and answer the following questions.

Canada losing out on more than $1 billion in taxes and duties on foreign online retail sales, study reveals suffer-as-postal-services-overlook-1-3b-in-taxes-on-foreign-purchases-study

1. The case states that: “Sales tax is collected on just 25 per cent of e-commerce postal imports into Canada, whereas express operators collected sales tax on 100 per cent of the shipments. Import duties were collected on only six per cent of e-commerce postal imports, while express operators collected 98 per cent.”

Based on the case and by conducting your own research, explain why postal imports are less covered. Is there any specific law on import or on sales taxes in Canada that favors postal imports over express operators? (2.5 marks)

  1. Recommend two detailed solutions to CBSA as to how to improve its handling of e- commerce imports. (1.5 marks)
  2. Formatting (1 mark)

Maximum of one page excluding the title page if any. All assignments must be double- spaced, Times New Roman 12pt. The first page must include in the following order: your family name, first name, student number, course code, section number, name of assignment, and name of professor. A Word version must be uploaded on D2L and a printed copy must be submitted as well in the 15 minutes of the due date lecture. Late submissions will be penalized by 20% a day. All submissions must follow the APA citation and referencing style. The assignment must be two-sided printed which means the whole assignment must be on one single sheet. Use and cite at least two scientific references for this assignment.

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