## Company Profile Eastern Star TradeSimple Solutions (Zheng Yao oa) — customs broker (Canada). Registered contact email easternstartss@dynalinkintl.com. No public website found in lead record; business name and “oa” suggest a small, owner‑operator customs brokerage focused on import clearance and trade compliance services for Canadian importers (likely servicing small‑to‑mid sized clients, e‑commerce sellers and consumer‑goods/food importers). Typical services would include B3/CAD/CARM filing support, power‑of‑attorney/CARM Client Portal onboarding, tariff classification, release‑prior‑to‑payment coordination with carriers, and advisory work for origin/valuation and audit support. Scale is not listed in the record — treat as a boutique/SMB brokerage rather than a large national house. ## Pain Points 1) CARM onboarding & liability: Importer registration in the CARM Client Portal, importer-posted security for RPP and the shift toward importer liability (Section 17) are generating large client‑education and onboarding workloads for brokers; many importers remain unregistered or confused, increasing broker risk and service friction. 2) Statement of Account reconciliation & cash‑flow risk: Consolidated SOAs under CARM and the need for importers to post financial security have created reconciliation burdens, missed payment interest risk, and disputes that brokers now have to resolve (and which can threaten RPP privileges). 3) Rising e‑commerce parcel volumes and low‑value returns: Mid‑teens growth in cross‑border e‑commerce (2025) plus stable return rates means more high‑frequency, low‑margin declarations and return flows that drive up transaction handling costs; brokers must either scale automation or outsource parts of the sourcing/documentation workflow to avoid margin erosion. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. [MARKET EVENTS] – CBSA CARM, 2026 IMPACT & IMPLEMENTATION CONTEXT === **Status of CARM implementation and “Phase 2 / Release 2–3”** - CARM is no longer a future project: CBSA made CARM the official system of record for import duties and taxes as of **May 13, 2024** (often referred to by industry as “Release 2/Phase 2”), with a transition period for financial security into 2025.([mnp.ca](https://www.mnp.ca/en/insights/directory/what-importers-should-expect-carm-r2-cn-4-14-blackout-period?utm_source=openai)) - Prior to that, the Accounts Receivable Ledger (ARL) was implemented in **2016** as the first CARM phase (Release 1).([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai)) - A CBSA update to Parliament in **September 2024** confirmed that the external launch for trade‑chain partners was delayed from May 13, 2024 to **October 21, 2024**, and that further CARM releases were targeted for **May and October 2025** (sometimes referenced as R4/R5, effectively the “later phases” of CARM functionality).([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-09-25/overview-apercu-eng.html?utm_source=openai)) **2025–2026 transition, importer security and RPP** - CBSA provided a **180‑day transition period** (later extended by 30 days) during which importers with a CARM Client Portal (CCP) account or a recent import history could still obtain **Release Prior to Payment (RPP)** without posting financial security; this extension ended **May 20, 2025**.([canada.ca](https://www.canada.ca/en/border-services-agency/news/2025/05/reminder-extension-to-submit-financial-security-during-carm-transition-period-ends-on-may-20.html?utm_source=openai)) - As of **May 4, 2025**, CBSA reported **>21 million transactions** processed through CARM, assessing **C$26.9 billion** in duties and taxes and collecting **C$19.7 billion** in revenue—an indication that CARM had moved from pilot to production scale before 2026.([canada.ca](https://www.canada.ca/en/border-services-agency/news/2025/05/reminder-extension-to-submit-financial-security-during-carm-transition-period-ends-on-may-20.html?utm_source=openai)) **Phase‑2‑type changes now impacting importers (2025–2026)** Key elements commonly associated with “Phase 2” / “Release 2–3” and now fully impacting trade‑chain partners include: - **Importer‑centric model & liability** - Importers must be registered in the **CARM Client Portal (CCP)** to manage their own accounts, delegate authority to brokers, and post security.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai)) - New regulations and practice shift liability: importers are now **jointly and personally liable** for what their customs broker files. Community commentary (not official law text, but consistent with the shift) references **Section 17 of the Customs Act** as being in force from **January 2026**, making importers personally liable for classification accuracy on declarations filed on their behalf.([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai)) - **Consolidated digital accounting (Commercial Accounting Declaration)** - Under CARM, the historical B3 coding form is being replaced by the **Commercial Accounting Declaration (CAD)** as the core accounting document; industry user reports in 2026 note the CAD and CARM Statement of Account (SOA) as the new operational reality.([reddit.com](https://www.reddit.com/r/CustomsBroker/comments/1rrp9za/carm_question/?utm_source=openai)) - CBSA now issues a **consolidated Statement of Account** per importer, which drives payment deadlines and interest calculations and is accessed via the CCP.([canflow-global.com](https://www.canflow-global.com/en/insights/cbsa-carm-portal-what-canadian-importers-need-to-know-before-may-2025/?utm_source=openai)) - **Security & financial changes** - Importer‑posted financial security (surety bonds or cash) is required to retain **RPP** after the transition window; brokers’ blanket bonds no longer cover importer liability in the same way as pre‑CARM.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai)) - A 2026 importer‑oriented advisory notes that missed SOA payment deadlines can lead to interest and potential loss of RPP privileges, making cash‑flow and reconciliation more critical.([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2ujz1/ca_how_to_actually_read_your_cbsa_statement_of/?utm_source=openai)) **Impact on customs brokers and importers (operational & risk)** - **Uptake and readiness concerns:** A 2024 submission from the Canadian Society of Customs Brokers (CSCB) to Parliament flagged that only **25–57%** of importers were registered or actively using the CARM portal ahead of go‑live—well below full coverage—and raised concerns about readiness for complex processes like drawbacks, mass adjustments, and C‑type entries under CARM.([cscb.ca](https://cscb.ca/sites/default/files/legacy/CSCB_brief_to_CIIT_re_CARM-February_2024.pdf?utm_source=openai)) - **Workload spike around go‑live & blackout windows:** Industry advisories flagged a **CARM blackout period** and heightened risk of delays or errors around the May 2024 launch, as legacy systems such as CADEX were deprecated and accounting had to flow through CARM.([pcb.ca](https://www.pcb.ca/post/how-cbsa-carm-client-portal-affect-you?utm_source=openai)) - **Ongoing 2026 friction:** Trade‑community posts in early **2026** describe: - Learning curve around reading the CARM **Statement of Account** (e.g., uncertainty over assessed vs. paid amounts and cutoff dates).([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2ujz1/ca_how_to_actually_read_your_cbsa_statement_of/?utm_source=openai)) - Confusion about how CARM interacts with previous imports and how far back CBSA can reassess (referencing a **four‑year reassessment window** that can push liability exposure into **2028–2029** for 2024–2025 entries).([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai)) **Interaction with eManifest and broader border environment** - CARM itself does not replace **eManifest** but runs in parallel as the revenue and accounting backbone. Repeated CARM delays (originally targeted for 2021–2022, moved to 2024, then staged through 2025) forced brokers and carriers to maintain **dual‑track processes** (legacy accounting plus eManifest) longer than planned, and then compress their transition once firm dates were set.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-09-25/overview-apercu-eng.html?utm_source=openai)) - The 2024–2026 period overlaps with a broader **US–Canada trade war**, marked by U.S. tariffs on Canadian goods and retaliatory measures, which has increased scrutiny on origin, tariff classification, and documentation at the border—magnifying the compliance impact of CARM and eManifest for both importers and brokers.([en.wikipedia.org](https://en.wikipedia-asdf.org/wiki/Timeline_of_the_2025%E2%80%932026_United_States_trade_war_with_Canada?utm_source=openai)) === 2. [DEMAND SIGNALS] – 2026 IMPORT VOLUMES, CONSUMER GOODS & E‑COMMERCE === **Macro trade context (2024–2026)** - Statistics Canada’s **Spring 2026** update shows: - Domestic exports to the U.S. fell **5.4% (‑C$29.4B)** in 2025, while exports to non‑U.S. destinations rose **15.8% (+C$27.6B)**, narrowing the merchandise trade surplus with the U.S. from **C$101.3B (2024)** to **C$80.9B (2025)**.([www150.statcan.gc.ca](https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.htm?utm_source=openai)) - Another StatsCan analysis (April 2026) notes that **import volumes increased 0.3% in Q4 2025** following a sharp pullback in Q3, with gains supported by **clothing and footwear** and certain resource products.([www150.statcan.gc.ca](https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.pdf?utm_source=openai)) - RBC and Scotiabank trade notes for early **2026** describe: - A volatile 2025 shaped by U.S. tariffs, with Canada’s merchandise trade deficit narrowing to about **C$1.3B in December 2025** as exports rebounded but remained below pre‑tariff levels.([cantechletter.com](https://www.cantechletter.com/2026/02/u-s-tariffs-arent-hobbling-canada-rbc-says/?utm_source=openai)) - Canada’s share of U.S. imports shrinking from **12.6% (2024)** to **11.2% (2025)**, while the U.S. share of Canadian exports fell from **75% to 71%**, indicating diversification away from the U.S. market.([cantechletter.com](https://www.cantechletter.com/2026/02/u-s-tariffs-arent-hobbling-canada-rbc-says/?utm_source=openai)) **Goods import composition – consumer goods, electronics, apparel, agriculture** - Detailed 2025 data disaggregating Canada’s import basket show: - Overall goods imports recorded modest **+0.6%** growth in volumes and prices each (so roughly **+1.2% nominal**) in 2025, with weakness in some industrial inputs offset by higher consumer goods and resource imports.([international.canada.ca](https://international.canada.ca/en/global-affairs/corporate/reports/chief-economist/quarterly/spring-2026?utm_source=openai)) - **Consumer goods imports** as a category declined **1.1%** in 2025, weighed down by lower pharmaceuticals and certain household goods; this is notable against stronger domestic retail price inflation, implying some volume substitution or demand weakness.([international.canada.ca](https://international.canada.ca/en/global-affairs/corporate/reports/chief-economist/quarterly/spring-2026?utm_source=openai)) - **Clothing and footwear imports** increased in late 2025, contributing to the Q4 import volume uptick noted above.([www150.statcan.gc.ca](https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.pdf?utm_source=openai)) - Sector‑level insights from trade and economic outlooks into **2026**: - Deloitte’s Winter 2026 outlook notes a **25.1% decline** in Canada’s trade sector (exports + imports) relative to the pre‑trade‑war baseline, with consumer goods trade particularly affected by higher tariffs and weaker household spending.([deloitte.com](https://www.deloitte.com/content/dam/assets-zone3/ca/en/docs/services/consulting/2026/economic-outlook-winter-2026-en-aoda.pdf?utm_source=openai)) - OECD’s 2025 economic survey (with projections into 2026) highlights that U.S. tariffs on a cross‑section of consumer goods (including **food & beverages, cosmetics, appliances, apparel, computers and certain paper products**) are depressing two‑way trade volumes and shifting some flows to third‑country suppliers.([oecd.org](https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/05/oecd-economic-surveys-canada-2025_ee18a269/28f9e02c-en.pdf?utm_source=openai)) - A Canadian trade risk assessment from early 2026 estimates Canadian **agricultural exports to the U.S. at over C$50B annually**, now facing price disadvantages due to U.S. protectionism, which is encouraging **market diversification** and, on the import side, greater sourcing from non‑U.S. suppliers for certain agri‑food inputs.([senatus.ca](https://www.senatus.ca/blog/state-canadian-trade-2026-risks-opportunities?utm_source=openai)) **US–Canada trade flows and tariffs (demand signal for cross‑border freight)** - A 2026 logistics guide summarizing **U.S.–Canada trade volumes** reports: - U.S. goods trade deficit with Canada widened to roughly **US$46.4B** in the latest full year, with **energy and automotive accounting for over 50%** of flows. Consumer goods (including electronics and apparel) form a smaller but high‑value share of bilateral trade.([freightamigo.com](https://www.freightamigo.com/en/blog/logistics/importing-from-canada-to-the-us-a-comprehensive-2026-guide/?utm_source=openai)) - Bank of Canada’s **April 29, 2026 Monetary Policy Report** embeds an average **U.S. tariff rate on imports from Canada of 5.1%** for the projection horizon (down from 5.8% in January 2026), still “well above” pre‑2025 levels and a structural drag on trade‑exposed sectors.([bankofcanada.ca](https://www.bankofcanada.ca/publications/mpr/mpr-2026-04-29/section-8/?utm_source=openai)) **E‑commerce and cross‑border returns – 2025–2026 signals** - A Canadian cross‑border e‑commerce analysis (2026) estimates: - Canada’s **addressable cross‑border e‑commerce market grew 14–18% year‑over‑year in 2025**, outpacing U.S. percentage growth but from a smaller base.([ottawaseo.com](https://ottawaseo.com/statistics/canadian-cross-border-ecommerce-statistics-2026/?utm_source=openai)) - The report highlights widening performance gaps between firms with mature cross‑border programs vs. laggards, implying continued growth in cross‑border parcel imports (apparel, consumer electronics, small household goods) through 2026.([ottawaseo.com](https://ottawaseo.com/statistics/canadian-cross-border-ecommerce-statistics-2026/?utm_source=openai)) - A 2026 snapshot of **e‑commerce return rates in Canada** pegs the overall return rate at **8.5%** of orders, described as “fairly steady,” suggesting that while e‑commerce volumes are up, **relative return intensity is not spiking**—but absolute return volumes are rising with higher transactional throughput.([stateglobe.com](https://stateglobe.com/canada/ecommerce-return-rate-statistics?utm_source=openai)) - IPC’s 2025 cross‑border shopper survey (released January 2026) shows: - Platforms such as **Temu** now account for roughly **25% of most recent cross‑border e‑commerce purchases** among survey respondents across 37 countries, including Canada, pointing to increased import flows of **low‑value consumer goods** (electronics accessories, fashion, home goods) into Canada.([ipc.be](https://www.ipc.be/news-portal/e-commerce/2026/01/13/08/38/ipc-cross-border-e-commerce-shopper-survey?utm_source=openai)) **Putting it together for 2026 demand** - **Merchandise import volumes** into Canada ended 2025 slightly positive, with a tilt toward **apparel/clothing, footwear and select consumer goods** in late 2025, despite an overall 1.1% annual decline in the broad consumer‑goods import category.([www150.statcan.gc.ca](https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.pdf?utm_source=openai)) - **Agricultural trade** volumes with the U.S. are under price pressure from tariffs, but the value remains substantial (>C$50B exports), implying ongoing demand for cross‑border agricultural logistics and alternative‑origin sourcing.([senatus.ca](https://www.senatus.ca/blog/state-canadian-trade-2026-risks-opportunities?utm_source=openai)) - **E‑commerce‑driven imports and returns** are a key growth pocket: - Mid‑teens growth in Canada’s cross‑border e‑commerce market (14–18% YoY in 2025), coupled with stable but non‑trivial 8.5% return rates, implies rising parcel‑level import declarations and return flows in 2026, especially for **electronics, apparel and small consumer goods**.([ottawaseo.com](https://ottawaseo.com/statistics/canadian-cross-border-ecommerce-statistics-2026/?utm_source=openai)) === 3. [PROBLEM FRAMING] – 2026 PAIN POINTS FOR CANADIAN CUSTOMS BROKERS === **1. Compliance workload & importer self‑filing under CARM** - **Shift in roles:** Under CARM, importers must: - Register in the **CARM Client Portal**, - Post their own security for RPP, and - Explicitly delegate authority to brokers.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai)) - CSCB’s 2024 brief warned that only **25–57%** of importers were registered or engaged with CARM ahead of go‑live, forcing brokers to: - Conduct large‑scale **client education** and registration campaigns, - Manage multiple power‑of‑attorney/”business relationship” set‑ups in the CCP, and - Handle high volumes of queries on new account‑security rules.([cscb.ca](https://cscb.ca/sites/default/files/legacy/CSCB_brief_to_CIIT_re_CARM-February_2024.pdf?utm_source=openai)) - In 2026, brokers report increased **compliance workload** from: - Reconciling CARM **Statements of Account** vs. operational data, - Responding to importer concerns about joint liability and the four‑year reassessment window, and - Supporting importers who attempt partial or full self‑filing but rely on brokers for corrections or audits.([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai)) **2. Tariff classification, origin verification and CUSMA enforcement** - The **2026 CUSMA review** and heightened U.S. enforcement climate mean: - More frequent **origin verifications**, supplier audits and documentation requests on goods moving through Canada to the U.S., particularly for sectors like autos, energy and sensitive consumer goods.([pwc.com](https://www.pwc.com/ca/en/services/tax/publications/tax-insights/preparing-cusma-2026-review.html?utm_source=openai)) - For brokers, this translates into: - Higher **classification complexity** as they navigate overlapping tariff schedules (Canadian, U.S.), preferential rules of origin, and Section‑232/other tariff surcharges.([bankofcanada.ca](https://www.bankofcanada.ca/publications/mpr/mpr-2026-04-29/section-8/?utm_source=openai)) - Increased **re‑work** when CBSA or CBP challenges HS codes, valuation, or origin, which now directly affects importers’ CARM accounts—and by extension, brokers’ risk of losing business if errors trigger reassessments.([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai)) **3. Documentation errors, re‑assessments and audit exposure** - With CARM in force and SOA‑driven reconciliation: - **Minor documentation errors** (incorrect HS code, origin data, value, or missing permits) now propagate quickly into the importer’s digital account, making discrepancies more visible and **harder to “bury”** in legacy paper corrections.([reddit.com](https://www.reddit.com/r/CustomsBroker/comments/1rrp9za/carm_question/?utm_source=openai)) - The commonly cited **four‑year reassessment window** means misclassifications or under‑declared values in 2024–2025 filings can be reassessed in **2028–2029**, amplifying the long‑tail compliance risk that brokers must manage through better record‑keeping and client communications.([reddit.com](https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai)) **4. Border delays, trucking capacity and operational friction** - The **2025–2026 U.S.–Canada trade war** and elevated tariffs have caused: - More frequent **secondary inspections**, - Expanded documentation checks, and - Higher scrutiny on goods crossing the land border.([en.wikipedia.org](https://en.wikipedia.org/wiki/Timeline_of_the_2025%E2%80%932026_United_States_trade_war_with_Canada?utm_source=openai)) - Combined with ongoing **trucking capacity constraints**, this environment creates: - Higher risk of **border delays** when data submitted in eManifest and CARM (or U.S. ACE for exports to the U.S.) is incomplete or inconsistent. - Increased pressure on brokers to ensure **data quality upstream** and to coordinate with carriers on last‑minute corrections to avoid “no‑load / no‑crossing” situations.([atradius.ca](https://atradius.ca/fr_CA/connaissance-et-recherche/rapports/economic-research-liberation-day-us-trade-evolution-march-2026?utm_source=openai)) **5. Technology change, talent and AI disruption** - Industry discussion in 2026 highlights that: - **AI‑driven tools** are beginning to automate parts of HS classification and document checking, but regulatory enforcement intensity has simultaneously increased, so brokers face a **dual challenge**: adopting new tech while managing higher compliance expectations.([reddit.com](https://www.reddit.com/r/CustomsBroker/comments/1skr379/ais_long_term_effects_on_customs_brokerage/?utm_source=openai)) - Brokers report that customs authorities (in both Canada and the U.S.) have “gone from **2 to 20 on a 10‑point enforcement scale**” over the last year, meaning more post‑entry audits, penalty cases and inquiries—each requiring detailed, time‑consuming responses.([reddit.com](https://www.reddit.com/r/CustomsBroker/comments/1skr379/ais_long_term_effects_on_customs_brokerage/?utm_source=openai)) **6. Strategic squeeze: importer self‑filing vs. value‑added services** - CARM’s design—putting importers at the center of the account relationship—makes **importer self‑filing easier in theory**, which: - Compresses margins on simple transactional brokerage work and forces brokers to pivot toward **consulting, audit defense, trade planning and data analytics**.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai)) - At the same time, the **complexity** introduced by tariffs, CUSMA enforcement, and CARM’s digital controls means many importers are **not actually ready** to self‑manage, leading to: - A short‑ to medium‑term **surge in advisory demand** (classification validation, origin planning, compliance system integration) that stretches broker capacity, particularly for mid‑tier firms that lack large in‑house tech teams.([pwc.com](https://www.pwc.com/ca/en/services/tax/publications/tax-insights/preparing-cusma-2026-review.html?utm_source=openai)) Net‑net, by 2026 Canadian customs brokers are operating in an environment where **transaction volume growth (e‑commerce, cross‑border parcels) and regulatory intensity (CARM + tariffs + CUSMA review)** are rising together, driving up **per‑shipment compliance workload** and shifting value from traditional entry filing toward **high‑touch advisory and risk management services**. Sources: • What should importers expect with CARM R2 and the CN24-14 blackout period announcement? | MNP https://www.mnp.ca/en/insights/directory/what-importers-should-expect-carm-r2-cn-4-14-blackout-period?utm_source=openai • Standing Committee on International Trade (CIIT): Study on the CBSA's Assessment and Revenue Management Project (CARM) (March 19, 2024) https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai • Overview: Standing Committee on International Trade (CIIT)—Study on the CBSA's Assessment and Revenue Management Project (CARM) (September 25, 2024) https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-09-25/overview-apercu-eng.html?utm_source=openai • Reminder: Extension to submit financial security during CARM transition period ends on May 20 - Canada.ca https://www.canada.ca/en/border-services-agency/news/2025/05/reminder-extension-to-submit-financial-security-during-carm-transition-period-ends-on-may-20.html?utm_source=openai • Reminder: Extension to submit financial security during CARM transition period ends on May 20 - Canada.ca https://www.canada.ca/en/border-services-agency/news/2025/05/reminder-extension-to-submit-financial-security-during-carm-transition-period-ends-on-may-20.html?utm_source=openai • Standing Committee on International Trade (CIIT): Study on the CBSA's Assessment and Revenue Management Project (CARM) (March 19, 2024) https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai • [CA] Heads up Canadian importers — under Section 17 you're now jointly liable for what your broker files (in force since January) https://www.reddit.com/r/SmallBusinessCanada/comments/1t2tw16/ca_heads_up_canadian_importers_under_section_17/?utm_source=openai • Carm question https://www.reddit.com/r/CustomsBroker/comments/1rrp9za/carm_question/?utm_source=openai • CBSA CARM Portal: What Canadian Importers Need to Know Before May 2025 — CanFlow Global https://www.canflow-global.com/en/insights/cbsa-carm-portal-what-canadian-importers-need-to-know-before-may-2025/?utm_source=openai • Standing Committee on International Trade (CIIT): Study on the CBSA's Assessment and Revenue Management Project (CARM) (March 19, 2024) https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai • [CA] How to actually read your CBSA Statement of Account — what the numbers mean https://www.reddit.com/r/SmallBusinessCanada/comments/1t2ujz1/ca_how_to_actually_read_your_cbsa_statement_of/?utm_source=openai • Carm question https://www.reddit.com/r/CustomsBroker/comments/1rrp9za/carm_question/?utm_source=openai • CBSA CARM Portal: What Canadian Importers Need to Know Before May 2025 — CanFlow Global https://www.canflow-global.com/en/insights/cbsa-carm-portal-what-canadian-importers-need-to-know-before-may-2025/?utm_source=openai • Timeline of the 2025–2026 United States trade war with Canada https://en.wikipedia.org/wiki/Timeline_of_the_2025%E2%80%932026_United_States_trade_war_with_Canada?utm_source=openai • Recent developments in the Canadian economy: Spring 2026 https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.htm?utm_source=openai • Catalogue no. 36-28-0001 https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.pdf?utm_source=openai • U.S. tariffs aren’t hobbling Canada, RBC says - Cantech Letter https://www.cantechletter.com/2026/02/u-s-tariffs-arent-hobbling-canada-rbc-says/?utm_source=openai • U.S. tariffs aren’t hobbling Canada, RBC says - Cantech Letter https://www.cantechletter.com/2026/02/u-s-tariffs-arent-hobbling-canada-rbc-says/?utm_source=openai • Quarterly Economic and Trade Report: Spring 2026 https://international.canada.ca/en/global-affairs/corporate/reports/chief-economist/quarterly/spring-2026?utm_source=openai • Quarterly Economic and Trade Report: Spring 2026 https://international.canada.ca/en/global-affairs/corporate/reports/chief-economist/quarterly/spring-2026?utm_source=openai • Catalogue no. 36-28-0001 https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.pdf?utm_source=openai • Reset over resolutions https://www.deloitte.com/content/dam/assets-zone3/ca/en/docs/services/consulting/2026/economic-outlook-winter-2026-en-aoda.pdf?utm_source=openai • OECD Economic Surveys: https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/05/oecd-economic-surveys-canada-2025_ee18a269/28f9e02c-en.pdf?utm_source=openai • The State of Canadian Trade in 2026: Risks and Opportunities | Senatus Group https://www.senatus.ca/blog/state-canadian-trade-2026-risks-opportunities?utm_source=openai • US-Canada Imports: Tariffs, USMCA & Procedures 2026 https://www.freightamigo.com/en/blog/logistics/importing-from-canada-to-the-us-a-comprehensive-2026-guide/?utm_source=openai • Tariff and other assumptions - Bank of Canada https://www.bankofcanada.ca/publications/mpr/mpr-2026-04-29/section-8/?utm_source=openai • Canadian Cross-border ecommerce Statistics 2026 | Ottawa SEO Inc. https://ottawaseo.com/statistics/canadian-cross-border-ecommerce-statistics-2026/?utm_source=openai • Canadian Cross-border ecommerce Statistics 2026 | Ottawa SEO Inc. https://ottawaseo.com/statistics/canadian-cross-border-ecommerce-statistics-2026/?utm_source=openai • E-commerce Return Rate Statistics in Canada (2026) https://stateglobe.com/canada/ecommerce-return-rate-statistics?utm_source=openai • IPC Cross-Border E-Commerce Shopper Survey: Temu now accounts for a quarter of most recent cross-border e-commerce sales | International Post Corporation https://www.ipc.be/news-portal/e-commerce/2026/01/13/08/38/ipc-cross-border-e-commerce-shopper-survey?utm_source=openai • Catalogue no. 36-28-0001 https://www150.statcan.gc.ca/n1/pub/36-28-0001/2026004/article/00005-eng.pdf?utm_source=openai • The State of Canadian Trade in 2026: Risks and Opportunities | Senatus Group https://www.senatus.ca/blog/state-canadian-trade-2026-risks-opportunities?utm_source=openai • Canadian Cross-border ecommerce Statistics 2026 | Ottawa SEO Inc. https://ottawaseo.com/statistics/canadian-cross-border-ecommerce-statistics-2026/?utm_source=openai