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The what and why of tariffs

Jun 16, 2025 · 3 min read

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Tariffs have quickly moved from the background of trade policy to the forefront of business strategy. Shifts in political leadership and trade disputes have led to new tariffs, retaliatory measures, and revised trade agreements, particularly between Canada and the United States, two of the world’s most closely linked economies. Understanding what tariffs are and how they function is essential for CPAs who are key to helping businesses adapt, plan, and stay compliant.

What are tariffs?

Tariffs are

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