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Assessment of Impact of Harbour Maintenance Tax (HMT) on Canadian Marine Trade

Transport Canada

CPCS provided Transport Canada with a technical review of the existing U.S. Harbor Maintenance Tax (HMT), as well as implications of six proposed U.S. bills that were before Congress. The study included the application of the HMT; the related impact on Canadian marine trade, both under the status quo and per proposed changes to legislation; and the impact of the 2009 Movement Act on other transportation modes, in particular trans-shipment traffic via Canada and Mexico.