Transfer pricing has been a favorite Canada Border Services Agency (CBSA) enforcement target for some time now. Payments made by importers because of income tax transfer pricing requirements can trigger obligations and liabilities under Canadian customs laws.
The NEXUS program is a joint initiative of United States Customs and Border Protection and the Canada Border Services Agency, which enables pre-approved, low-risk travellers to receive expedited entry when travelling to the United States or Canada. Unfortunately, not everyone will be in a position to satisfy the NEXUS eligibility criteria.
Foreign nationals who hold work permits in Canada sometimes wonder what will happen to their immigration status if they quit their jobs or are terminated by their Canadian employers. Surprisingly, the termination of a foreign national's employment does not automatically invalidate his or her work permit or underlying temporary resident status. However, foreign nationals who travel abroad after the termination of their employment might not be able to return to Canada even if their work permits technically remain valid.
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