## Company Profile Taurus Transport & Logistique Inc. — Canadian customs broker and logistics provider (website: https://tauruslogistics.ca/). Offers customs brokerage and cross‑border clearance services and (per their service profile) freight/logistics support for importers and exporters into Canada. Likely an SME broker serving e‑commerce merchants, 3PLs and cross‑border traders; exact revenue/employee scale not publicly listed. ## Pain Points 1) Connectivity & EDI risk: CIG/TLS/web‑service upgrade deadlines (March 3–13, 2026) create an urgent technical risk — if Taurus or their clients miss the upgrade, messages will be rejected causing release delays and manual interventions. 2) Compliance & liability exposure: CARM Phase 2 + Customs Act section 17 changes (Jan 1, 2026) increase importer liability and audit risk for mis‑classified or inaccurate filings; brokers must support clients with accurate HS, value and origin data or face client disputes. 3) E‑commerce low‑value pressure: Growth in parcel volumes and CBSA’s E‑Commerce Low‑Value Inspection System mean more inspections and retroactive duty/tax assessments for small shipments — merchants need better pre‑validation of landed costs, and brokers need a channel to reduce surprise assessments. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. MARKET EVENTS – CBSA CUSTOMS POLICY / ELECTRONIC DATA / TRUSTED TRADER (2026) === **1.1. Shift toward mandatory advance electronic data for low‑value imports** - CBSA’s 2026–2027 Departmental Plan explicitly states that the Agency is **pursuing regulatory amendments to require and enforce the submission of “true, accurate and complete” advance electronic data for goods imported through the Courier Low‑Value Shipment (CLVS) Program.**([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) - In the same plan, CBSA highlights the continued rise in e‑commerce parcel volumes and the need to modernize processing through digital tools (CARM, Traveller Modernization, e‑commerce low‑value inspection).([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) - Operationally, CBSA continues to require **Advance Commercial Information (ACI)** via EDI or eManifest for cargo/conveyance data before arrival; updated guidance on “Transmit commercial trade data using EDI” (page refreshed **May 6, 2026**) reiterates that certain commercial clients **must** transmit cargo, conveyance and other trade data electronically prior to arrival.([canada.ca](https://www.canada.ca/en/border-services-agency/services/electronic-data-interchange.html?utm_source=openai)) **Implication:** Expect tighter enforcement on advance electronic data completeness/accuracy for courier and other low‑value flows; this is directly relevant to cross‑border e‑commerce parcels. --- **1.2. Electronic transmission standards upgrades – Customs Internet Gateway (CIG)** - CBSA and the Canadian Society of Customs Brokers (CSCB) have circulated an **urgent reminder** that all clients using the **Customs Internet Gateway (CIG)** web service must upgrade to meet new security/communications standards by **March 3, 2026**. Requirements include: - HTTP requests must comply with **HTTP/1.1 standards**; - TLS and certificate changes to align with updated CBSA security protocols; - Testing with CBSA before deployment to production.([cscb.ca](https://cscb.ca/en/article/tcc25-0116-urgent-reminder-updates-customs-internet-gateway-web-service-standards-1?utm_source=openai)) - CBSA’s own “Communication Methods / eServices” page (updated with a banner for the **March 13, 2026** action date) notes that clients must update web service standards or risk losing the ability to **transmit and receive customs data via CIG**.([cbsa.gc.ca](https://www.cbsa.gc.ca/eservices/comm-eng.html?utm_source=openai)) **Implication:** For brokers, carriers and importers using CIG or integrated EDI, 2026 is a hard‑cutover year—missing the standards upgrade risks message rejection and clearance delays. --- **1.3. Trusted Trader program positioning in 2026** - CBSA’s **Trusted Trader programs** (Customs Self‑Assessment – CSA; Partners in Protection – PIP; and related driver/carrier programs) remain **voluntary** and fee‑free, targeting “low‑risk” importers and carriers for facilitation benefits. The main info page was refreshed **January 2, 2026**, but does not introduce new eligibility criteria; it emphasizes: - Reduced examination rates; - Streamlined accounting and payment options; - Alignment with WCO SAFE/AEO concepts.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/services/security-securite/business-affaires/ttp-pndc/menu-eng.html?utm_source=openai)) - In the 2026–2027 Departmental Plan, CBSA tracks the **“percentage of trade by value of goods imported into Canada by participants in the CBSA’s Trusted Trader programs”** as a performance indicator, signaling policy intent to **grow the share of imports under Trusted Trader** and integrate them with CARM and digital border tools.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) **Implication:** No radical structural change in Trusted Trader, but clear policy intent to use it as a lever for risk‑management and to channel more trade into compliant, data‑rich streams; trusted operators may see relatively smoother treatment under tighter data rules. --- **1.4. Legal liability and compliance focus (Section 17 & verification priorities)** - Amendments to **section 17 of the Customs Act** came into force **January 1, 2026**, redefining “importer of record” responsibilities; CBSA’s 2026–2027 plan notes that this change clarifies that importers are **jointly responsible** for information filed on their behalf by brokers.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) - Big 4 and advisory firms (e.g., PwC, EY) highlight that CBSA’s **January 2026 trade compliance verification priorities** extend/refresh product‑specific audit targets (e.g., apparel, machinery, chemicals), underlining that **classification, value and origin** errors remain a top enforcement area.([pwc.com](https://www.pwc.com/ca/en/services/tax/publications/tax-insights/cbsa-verification-priorities-jan-2026.html?utm_source=openai)) **Implication:** In combination with new electronic data requirements, importers (including e‑commerce platforms and 3PLs) face higher exposure if their brokers’ data (HS, value, origin) is inaccurate. --- **1.5. Operational signals – systems reliability and contingency** - As of **May 6, 2026**, CBSA is operating under a **“Systems Outage Contingency Plan”** due to delays in processing commercial messages; CBSA asks clients **not to resubmit delayed messages** and to work through local commercial offices. The notice specifically touches **EDI, CERS, eManifest** portals.([canada.ca](https://www.canada.ca/en/border-services-agency/services/electronic-data-interchange.html?utm_source=openai)) **Implication:** Even as CBSA pushes harder toward mandatory electronic data, the ecosystem remains sensitive to system outages, which can produce clearance backlogs across ACI, PARS and specialty reporting. **Sources – Dimension 1:** ([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) --- === 2. DEMAND SIGNALS – CANADA CROSS‑BORDER E‑COMMERCE IMPORTS, LOW‑VALUE THRESHOLDS & DUTY/TAX COLLECTION (2026) === **2.1. Parcel volumes and CBSA’s e‑commerce inspection focus** While the latest official national parcel‑volume statistics for 2025–2026 are not yet published, CBSA’s reporting and planning documents emphasize **continued growth in e‑commerce low‑value shipments**: - CBSA’s 2024–2025 performance documentation (released late 2025, referenced in 2026 planning) notes **“continual rise in e‑commerce importation volumes”** and describes the **E‑Commerce Low‑Value Inspection System**, moving to a **limited implementation phase** as of early **2026**.([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) - The E‑Commerce Low‑Value Inspection System is explicitly designed to **target high‑risk parcels within massive low‑value flows**, suggesting a risk‑based inspection rate (no fixed percentage disclosed) but recognizing a **large denominator** of courier parcels.([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) **Implication:** Directionally, cross‑border e‑commerce parcel volumes into Canada remain high and growing; the policy response is more granular data and automated risk scoring rather than broader exemptions. --- **2.2. De minimis / low‑value thresholds – 2026 status** - Canada’s **standard de minimis threshold** for most imports remains: - **CAD 20**: duty‑free threshold for most imported goods; - **CAD 40**: threshold under which goods can be **both duty‑free and tax‑free** (GST/HST) in some contexts, particularly for certain postal imports; details vary by program.([tariffcalc.ca](https://tariffcalc.ca/en/blog/de-minimis-threshold-canada?utm_source=openai)) - Under **CUSMA**, there are **higher thresholds for eligible courier imports from the US and Mexico** (e.g., duty‑free up to CAD 150 and tax‑free up to CAD 40 under specific conditions), but CBSA’s **Customs Notice 20‑18 on CUSMA de minimis** was later **cancelled**, and implementation has been refined through subsequent policy instruments.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html?utm_source=openai)) - Several categories are **excluded** from de minimis relief (duty and/or tax) irrespective of value, including: - Alcohol and tobacco; - Supply‑managed goods (dairy, poultry, eggs); - Goods requiring import permits; - Goods subject to surtaxes or SIMA anti‑dumping/countervailing duties.([tariffcalc.ca](https://tariffcalc.ca/en/blog/de-minimis-threshold-canada?utm_source=openai)) **Implication:** For many consumer products (especially outside CUSMA relief), **Canadian de minimis remains structurally low compared with the US**, so a large share of cross‑border e‑commerce parcels is potentially dutiable/taxable even at low invoice values. --- **2.3. Duty and tax collection practices for e‑commerce parcels** - Practical experience reports (brokers, merchants, consumers) indicate that, while **not every parcel is examined**, collection on low‑value parcels is increasing as CBSA enhances data and inspection capabilities. Historical commentary notes that **inspection rates fluctuate with volume**, but 2026 trade discourse emphasizes more systematic targeting of low‑value e‑commerce traffic.([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) - Recent merchant and platform discussions (e.g., Shopify merchants shipping cross‑border) show that: - **Carriers and postal operators routinely charge GST/HST and brokerage/handling fees** even where duty is low or zero; - Retroactive billing (1–2 months after shipment) for assessed duties/taxes is common; - Mis‑configuration of landed‑cost calculators (e.g., not accounting for surtaxes or new tariff lines) can create major under‑collection risks (e.g., one case reporting CAD 7,500 duties charged vs. expected CAD 0 on shipments to Canada).([reddit.com](https://www.reddit.com/r/shopify/comments/1rpa9m6/shopify_charged_me_7500_in_duties_that_should/?utm_source=openai)) **Implication:** For cross‑border e‑commerce flows into Canada, **effective landed‑cost exposure often exceeds just statutory duty**, once carrier brokerage and mis‑calculated tariffs are included. This is particularly material given the low CAD 20 base threshold. --- **2.4. Global context signals that may spill over into Canada** - Globally, 2026 is seeing **tightening of treatment for low‑value e‑commerce parcels**: - **EU** will impose a fixed **€3 customs duty per item** for goods under **€150** starting **July 1, 2026**, covering ~**93% of e‑commerce imports** into the EU and aimed at cost recovery for customs processing.([vatcalc.com](https://www.vatcalc.com/eu/eu-e3-levy-low-value-e-commerce-import-package-july-2026?utm_source=openai)) - The US has moved to suspend de minimis on certain flows and is collecting significantly more on low‑value shipments (over **US$1 billion** reported in new duties since the end of the broad de minimis loophole, per 2026 commentary).([reddit.com](https://www.reddit.com/r/TrumpTariffNews/comments/1ryj7b2/cbp_collects_1_billion_since_end_of_de_minimis/?utm_source=openai)) - These moves create **precedent and political cover** for Canada to intensify its own enforcement on low‑value imports without necessarily changing headline thresholds, which is consistent with CBSA’s 2026 plan to **require and enforce true, accurate and complete advance electronic data for CLVS goods.**([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) **Implication for demand signals:** Even if statutory thresholds in Canada have not (yet) changed in 2026, **effective cost‑to‑consumer on cross‑border e‑commerce parcels is trending up** via: - Greater likelihood of GST/HST and duty collection on low‑value parcels; - More accurate HS classification (fewer “slipped through” parcels); - Possible surcharge style measures in the future, mirroring EU/US developments. **Sources – Dimension 2:** ([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) --- === 3. TIMING SIGNALS – CARM PHASE 2 / ELECTRONIC DATA DEADLINES & ACI ENFORCEMENT (2026) === **3.1. CARM Phase 2 (Release 2) – implementation status and 2026 signals** - CARM Release 2 (the major expansion that moves customs accounting into the CARM Client Portal and ends the use of B3/B2 forms in their old format) was **officially launched on October 21, 2024** for commercial imports; as of early 2026 it is **operational but still being refined**, with industry concerns highlighted in the **2026 USTR National Trade Estimate Report**, which labels CARM a trade barrier due to complexity and transitional issues.([cscb.ca](https://cscb.ca/en/article/us-publishes-2026-national-trade-estimate-continues-cite-carm-trade-barrier?utm_source=openai)) - CBSA Customs Notices in 2024 (e.g., **Customs Notice 24‑30 – “Preparing for the CARM October Implementation – Trusted Trader CARM Cutover Procedures”**) set cutover procedures for Trusted Traders and indicate that, by 2026, **all commercial importers are expected to be operating in CARM for accounting and payment**.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html?utm_source=openai)) - CBSA’s 2026–2027 Departmental Plan frames 2026 as a period of **stabilization and enhancement** of CARM, with updates such as **Customs Notice 26‑09 (March 25, 2026)** adjusting CARM to accommodate **excise duty rate changes on alcohol and tobacco effective April 1, 2026**, confirming that CARM is now the system of record for such revenue changes.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html?utm_source=openai)) **Implication:** CARM Phase 2 is no longer “future” – it is the operating environment. 2026 timing signals are about **system tuning and linked regulatory changes**, not initial go‑live. --- **3.2. Electronic data submission – technical cut‑offs** - **CIG web service standards upgrade deadline:** - CBSA requires all clients using the **Customs Internet Gateway (CIG)** web services to complete updates (HTTP 1.1, TLS, certificate changes) **before March 3, 2026**. Failure to comply risks loss of connectivity for submitting release/accounting messages.([cscb.ca](https://cscb.ca/en/article/tcc25-0116-urgent-reminder-updates-customs-internet-gateway-web-service-standards-1?utm_source=openai)) - **Additional action by March 13, 2026:** - CBSA’s communications page also prominently warns clients to **“take action by March 13, 2026, to update web service standards”** to meet current security protocols; this likely reflects an operational buffer or a phased switchover window immediately after the March 3 technical deadline.([cbsa.gc.ca](https://www.cbsa.gc.ca/eservices/comm-eng.html?utm_source=openai)) **Implication:** For any trade chain partner relying on CIG (including many brokers/carriers filing for e‑commerce), **Q1 2026 is a hard deadline** to modernize their electronic connections to CBSA systems. --- **3.3. Regulatory timing for low‑value e‑commerce data requirements** - The 2026–2027 Departmental Plan signals CBSA’s intent to **pursue regulatory amendments** to require and enforce complete advance electronic data for CLVS imports, but **no specific in‑force date is yet published** in the official plan text.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) - A 2024 Order in Council (cited in CBSA’s border operations report) **fixed January 1, 2026** as a key date for some e‑commerce related program changes, including the **E‑Commerce Low‑Value Inspection System limited implementation**; this suggests **2026 as the operational start of a new risk‑targeting regime** for low‑value parcels.([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) **Implication:** Policy direction is clear (mandatory, enforceable advance data for CLVS), but detailed regulatory text and penalties are still being developed; operational tightening begins in 2026, with fuller enforcement likely over 2026–2027. --- **3.4. Advance Commercial Information (ACI) enforcement context** - CBSA continues to require **ACI/eManifest** for cargo and conveyance data prior to arrival; current EDI guidance (updated **May 6, 2026**) reiterates that **“before your shipments arrive at the border, you need to send CBSA documents like cargo and conveyance information”** via EDI or eManifest portals.([canada.ca](https://www.canada.ca/en/border-services-agency/services/electronic-data-interchange.html?utm_source=openai)) - While no brand‑new 2026 ACI penalties were published within the last 90 days, the trend—especially through e‑commerce programs and the shift to **true, accurate, complete advance data**—suggests **greater scrutiny on timeliness and accuracy** rather than new timelines.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) **Implication:** The timing signal is less about new ACI cut‑off times and more about **linking ACI/eManifest data tightly with CARM accounts and low‑value parcel risk‑scoring**. --- **3.5. Enforcement/compliance timing – 2026 focal points** - **January 1, 2026:** - Amendments to **Customs Act section 17** on importer of record liability in force; from that date, importers are **jointly liable** for broker‑filed declarations.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) - Order in Council effective date for elements of the **E‑Commerce Low‑Value Inspection System** and related program adjustments.([publications.gc.ca](https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai)) - **Q1 2026:** - **CIG/CIG web services security upgrades** must be implemented and tested by **March 3–13, 2026**; from mid‑March onward, legacy protocols will likely be unsupported.([cscb.ca](https://cscb.ca/en/article/us-publishes-2026-national-trade-estimate-continues-cite-carm-trade-barrier?utm_source=openai)) - CBSA releases **January 2026 trade compliance verification priorities**, setting audit targets for the 2026 calendar year.([pwc.com](https://www.pwc.com/ca/en/services/tax/publications/tax-insights/cbsa-verification-priorities-jan-2026.html?utm_source=openai)) - **April 1, 2026:** - **New excise duty rates on alcohol and tobacco** become effective and are implemented in CARM via **Customs Notice 26‑09 (March 25, 2026)**.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html?utm_source=openai)) **Implication:** For market timing, **2026 is a consolidation year**: CARM is live and being fine‑tuned; importer liability rules are fully in force; and electronic connectivity deadlines fall in Q1 2026. For low‑value/e‑commerce data enforcement, 2026 is the start of a multi‑year tightening rather than a single “big bang” date. **Sources – Dimension 3:** ([cscb.ca](https://cscb.ca/en/article/us-publishes-2026-national-trade-estimate-continues-cite-carm-trade-barrier?utm_source=openai)) Sources: • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Transmit commercial trade data using electronic data interchange (EDI) - Canada.ca https://www.canada.ca/en/border-services-agency/services/electronic-data-interchange.html?utm_source=openai • TCC25-0116 - URGENT REMINDER - Updates to the Customs Internet Gateway Web Service Standards | CSCB National Office https://cscb.ca/en/article/tcc25-0116-urgent-reminder-updates-customs-internet-gateway-web-service-standards-1?utm_source=openai • Communication Methods https://www.cbsa.gc.ca/eservices/comm-eng.html?utm_source=openai • Trusted Trader programs: Facilitating the movement of cross-border trade https://www.cbsa-asfc.gc.ca/services/security-securite/business-affaires/ttp-pndc/menu-eng.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Transmit commercial trade data using electronic data interchange (EDI) - Canada.ca https://www.canada.ca/en/border-services-agency/services/electronic-data-interchange.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Canada Border https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai • Canada Border https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai • Canada De Minimis Threshold: When You Don't Pay Duty on Imports | TariffCalc https://tariffcalc.ca/en/blog/de-minimis-threshold-canada?utm_source=openai • Customs Notices https://www.cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html?utm_source=openai • Canada De Minimis Threshold: When You Don't Pay Duty on Imports | TariffCalc https://tariffcalc.ca/en/blog/de-minimis-threshold-canada?utm_source=openai • Canada Border https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai • Shopify charged me $7,500 in duties that should have been $0 and refuses to budge https://www.reddit.com/r/shopify/comments/1rpa9m6/shopify_charged_me_7500_in_duties_that_should/?utm_source=openai • EU Council: €3 duty low-value e-commerce parcel imports July 2026 - vatcalc.com https://www.vatcalc.com/eu/eu-e3-levy-low-value-e-commerce-import-package-july-2026?utm_source=openai • CBP collects $1 billion since end of de minimis loophole https://www.reddit.com/r/TrumpTariffNews/comments/1ryj7b2/cbp_collects_1_billion_since_end_of_de_minimis/?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Canada Border https://publications.gc.ca/collections/collection_2025/asfc-cbsa/PS35-9-2025-eng.pdf?utm_source=openai • TCC25-0116 - URGENT REMINDER - Updates to the Customs Internet Gateway Web Service Standards | CSCB National Office https://cscb.ca/en/article/tcc25-0116-urgent-reminder-updates-customs-internet-gateway-web-service-standards-1?utm_source=openai • Tax Insights: Are your goods on the list? CBSA releases an expanded list of trade compliance verification priorities | PwC Canada https://www.pwc.com/ca/en/services/tax/publications/tax-insights/cbsa-verification-priorities-jan-2026.html?utm_source=openai • Customs Notices https://www.cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html?utm_source=openai • US publishes 2026 National Trade Estimate, continues to cite CARM as a trade barrier | CSCB National Office https://cscb.ca/en/article/us-publishes-2026-national-trade-estimate-continues-cite-carm-trade-barrier?utm_source=openai)