(Blakes Bulletin on International Trade)
Canadian business are well positioned to take advantage of their close proximity to the U.S. market and can, where sales are properly structured, sell competitively to U.S.-based customers.
This is especially the case where Chinese-origin goods are shut out of the U.S. market due to antidumping duty or countervailing duty orders. This article (PDF format) addresses both the benefits and costs of selling Chinese goods to the U.S. through Canada, and, in particular, the importance of taking care to properly structure these types of transactions.