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Paul D. Burns

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Paul Burns has over 35 years of experience advising clients on all aspects of international trade and commodity tax, including significant experience advising on Canadian customs and export control matters. Paul obtained his LL.B. from the University of Western Ontario. For many years, he served as the practice group coordinator of the International Commercial Practice Group in Baker McKenzie's Toronto office.

The Canadian Federal Court of Appeal’s (“FCA”) decision in Skechers USA Canada Inc. v. President of the Canada Border Services Agency (“Skechers”) now arguably broadens the scope of what research, design and development (“R&D”) costs must be included in the value for duty of imported goods determined under the transaction…