Dalton Albrecht

Partner

Dalton specializes in all aspects of international trade law, including anti-dumping / countervailing / safeguard matters before the CBSA / CITT and in other NAFTA and WTO / GATT related matters, including investment restrictions and trade in services. He also advises and represents clients on sales, use, and commodity tax matters, including the Goods and Services Tax and Harmonized Sales Tax (GST/HST), and federal excise taxes and duties. Other areas of practice include customs law value for duty, tariff classification, export controls / sanctions and import controls, and duty relief.

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Dalton is listed in Chambers Canada and in Chambers Global as one of the leading lawyers in Canada in the fields of International Trade and Finance Law.

Dalton has been selected by his peers to appear in The Canadian Legal Expert Directory, validation that he is a leading lawyer in his practice area, according to the Lexpert's annual peer survey.

EY - Lexpert Ranked Lawyer

He has been selected by his peers for inclusion in the 13th Edition of The Best Lawyers in Canada for his work in International Trade and Finance Law and Tax Law.

Experience

Dalton appears regularly before the Canadian International Trade Tribunal (CITT) and represents clients before the Tax Court of Canada (GST/HST), Ontario Provincial Offences Court and Superior Court (Retail Sales Tax) and the Federal Court of Canada.

Credentials

  • Hague Academy of International Law, Diploma Program, 1982
  • Harvard Law School, LL.M. cum laude, 1982
  • University of Western Ontario, LL.B., Gold Medalist, 1981

Professional Accomplishments

  • 2013 - Chambers Global "Leader in Field"
  • 2012 - Lexpert U.S. Litigation Guide
  • Leading Practitioner: the 1997 - 2018 editions of Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada in the Commodity Tax and International Trade Areas
  • 2007-2018 Best Tax Lawyers in Canada (U.S. Publication)
  • 2004-2018 Chambers Global Guide to the World's Leading Lawyers for WTO/International Trade
  • 2005-2018 International Who's Who of World's Leading Trade & Customs Lawyers
  • CICA GST Leader's Forum - Invitee from Inception and Past Forum Chair

Publications

  • Federated Press 8th Understanding Canada/U.S. Transfer Pricing Course: Valuation for Transfer Pricing, Customs/GST (November 6, 2012)
  • Institute for Professionals in Taxation (IPT) 2012 VAT Symposium, Practical Insights Panel: Non-Resident Overview/Recovery of VAT in Canada, Minneapolis, Minnesota (October 5, 2012)
  • 2012 IBA Annual Conference, "Buying" Big Things - Acquiring and Financing Complex Capital Equipment - Income Tax/VAT/Customs - Dublin, Ireland (October 2, 2012)
  • Tax Executives Institute, 2012 Canadian Tax Course: Customs/Cross Border VAT Importing/Exporting: Dos and Don'ts (July 23, 2012)
  • Canadian Association of Exporters and Importers 2nd Annual Ontario Regional Conference, Optimizing Trade and Compliance Programs: What's New with Trade Program Policies (May 15, 2012)
  • Institute for Professionals in Taxation (IPT) 2011 Annual Confernece: San Antonio, Texas, Value Added Tax Concurrent Session: Canadian Transaction Tax Developments (June, 2011)
  • Canadian Export Permits for Cryptographic Items: New General Export Permit, World Export Controls Review (February 23, 2011)
  • The New Canadian HST and the Place of Supply Rules, Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada (2011)
  • Federated Press 6th Annual Basics of International Tax & Transfer Pricing Seminar, Transfer Pricing: Customs Versus Tax Interaction - Tips and Traps (November 2010)
  • International Bar Association, 2010 Annual Confernece, Vancouver, Structuring the International Sales Contract: When The Boilerplate Bursts (October 2010)
  • Carswell, 2010, "GST in Hard Time: What to Do," Taxation", Taxation, Valuation and Investment Strategies in Volatile Markets
  • Canadian Institute of Chartered Accountants, 2010 Symposium, The Year of the Appeal (The FISC Strikes Back): Recent Developments in Commodity Tax Jurisprudence (September 2010)
  • Infonex Global Transfer Pricing Conference, Chicago, Transfer Pricing: Customs Versus Tax Primer - Key Issues in North American Transfer Pricing (September 2010)
  • Globe and Mail, Japan Takes Issue with Ontario's Green Energy Plan (September 2010)
  • Canadian Bar Association, Online PD Seminar/Webinar, HST - Are You Ready (April 27, 2010)
  • American Bar Association International Law Section, Spring Meeting, Strategies for Managing A Customs/Trade Audit in the U.S. and Canada (April 15, 2010)
  • Cerified General Accountants, National PD, HST - Are You Ready (March and April 2010)
  • American Bar Association, International Law Section, Transfer Pricing: Customs Versus Tax Primer (October 2009)
  • International Bar Association, International Sales Section, A Review of Foreign Investment Laws in Canada (October 2009)
  • Waiver of the "Buy American" Clause for Certain Procurements, International Trade, Customs, and Commodity Tax Bulletin (September 2009)
  • The New HST and the Building Industry - Transitional Issues, International Trade, Customs, and the Commodity Tax Bulletin (September 2009)
  • Clothes Line Apparel v. Canada Border Services Agency (the "Diesel" Appeal), International Trade, Customs, and Commodity Tax Bulletin (September 2009)
  • Ontario Sales Tax Harmonization is Coming, Recent Developments - Business Law in Canada (Spring/Summer 2009)
  • 2009 Federal Budget: Sales Tax Measures - Direct Sellers Simplification, International Trade, Customs, and Commodity Tax Bulletin (February 2009)
  • 2009 Federal Budget: Industrial Machinery and Equipment Now Duty Free, International Trade, Customs, and Commodity Tax Bulletin (February 2009)
  • International Bar Association, Sales, Soles, Customs and Pirates: A Case Study in International Sales in The New Millennium (October 2008)
  • Federated Press, Transfer Pricing: Customs Versus Tax Interaction, Tips and Traps (May 2008/May 2009)
  • GST Section 156 Election: Closely Related Parties, Tax Notes (November 2007)
  • American Bar Association Presentation, Global Outsourcing: Purchasing and Outsourcing Traps in Customs, Tax, Trade and Export Laws, October 2007
  • Canadian Institute of Certified Accountants, 2007 Annual Symposium, Tax Court: A GST Appeal - What to Do? (September 2007)
  • GST Collections Changes for Charities, Charities and Not-for-Profit Newsletter (July 2007)
  • Canada Has Limited Border Enforcement Measures to Protect Against IP Infringement, North American Free Trade & Investment Report, Vancouver, B.C. (June 2007)
  • Federated Press, Cross Border Tax & Customs Issues in a Global World
  • Infringement of Intellectual Property Rights: Limited Border Enforcement Measures, International Trade, Customs, and Commodity Tax Bulletin (May 2007)
  • GST Section 156 Election: Closely Related Parties, International Trade, Customs, and Commodity Tax Bulletin (May 2007)
  • GST: Use and Abuse of GST s. 167 "Nil Tax" Election, International Trade, Customs, and Commodity Tax Bulletin (February 2007)
  • Overview of Canadian Anti-Dumping Laws, International Trade, Customs, and Commodity Tax Bulletin (February 2007)
  • GST Section 167, Tax Notes (Winter 2007)
  • GST Update - The New CTA Web Registry, Charities and Not-For-Profit Newsletter (September 2006)
  • Recent GST Changes, International Trade, Customs, and Commodity Tax Bulletin (July 2006)
  • Normal Guérin Award, Canadian Institute of Chartered Accountants, for Contribution to the Advancement of Commodity Tax Studies for 2004 Paper to the CICA Annual Commodity Tax Symposium "Employee versus Independent Contractor: Whose Business Is It?"

Community

  • 2013 GST Leaders' Forum (by invitation only)
  • ABA, International Law Section, International Trade Committee
  • International Bar Association, Customs Committee and International Sales Committee
  • Chair, International Bar Association, Financial and Tax Aspects of International Sales Sub-Commitee
  • Chair, Joint CBA/CBSA Customs Committee
  • Chair, Steering Committee, Toronto Commodity Tax Study Group
  • Co-Chair, Southern Ontario Commodity Tax Consultation Group
  • Past Chair, Canadian Bar Association, National Commodity Tax, Customs and Trade Section
  • Director, The National Club