Michael D. Kaylor Attorney Telephone: 514 925-6337  Facsimile: 514 925-5037 E-mail:

	Background
	Michael D. Kaylor is a graduate of McGill University (with degrees in civil law, common law and Arts) and was admitted to the Quebec Bar in 1974, the Bar of Ontario in 1979 and the Bar of Alberta in 1979.
	Areas of Expertise
	• tariff classification • GST/QST • customs seizures and AMPS • rules of origin under NAFTA • customs valuation • anti-dumping and countervailing duties
	Professional and Community Activities
	• member of the American Bar Association • member of the Canadian Association of Importers and Exporters • member of the Customs and International Trade Bar Association • member of the Canadian Society of Customs Brokers • speaker at Commodity Tax Symposium sponsored by the Canadian Institute of Chartered Accountants • chairman and speaker at several Customs Update Seminars held by the Canadian Institute • speaker at meetings of the Canadian Society of Customs Brokers • speaker at conferences held by the Canadian Association of Importers and Exporters • past member of the Minister of National Revenue's Advisory Committee • participant at the Second National Symposium on the Fairness Initiative - Looking Ahead held by the Conference Board of Canada • past member of the Minister of National Revenue's Voluntary Disclosure and Fairness Committee • listed in The Canadian Legal LEXPERT® Directory (2009) in the field of Commodity Tax
	Languages
	English, French

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