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class="post-row"> <article id="post-1083" class="group grid-item post-1083 post type-post status-publish format-standard has-post-thumbnail hentry category-cannabis tag-irs tag-marijuana-industry tag-new-webpage"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/the-pot-thickens-irs-releases-marijuana-industry-resources/"> <img width="450" height="225" src="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1703659162_450x225.jpg?resize=450%2C225&ssl=1" class="attachment-thumb-medium size-thumb-medium wp-post-image" alt="" decoding="async" fetchpriority="high" srcset="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1703659162_450x225.jpg?w=450&ssl=1 450w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1703659162_450x225.jpg?resize=300%2C150&ssl=1 300w" sizes="(max-width: 450px) 100vw, 450px" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a></p> <p class="post-date"> <time class="published updated" datetime="2020-09-23 07:00:08">September 23, 2020</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/the-pot-thickens-irs-releases-marijuana-industry-resources/" rel="bookmark" title="Permalink to The “Pot” Thickens – IRS Releases Marijuana Industry Resources">The “Pot” Thickens – IRS Releases Marijuana Industry Resources</a> </h2> <div class="entry excerpt entry-summary"> <p>The IRS has released a new webpage dedicated to the marijuana industry to help growers, processors, researchers and retailers understand and comply with their U.S. federal income tax responsibilities. The IRS Marijuana Industry webpage covers numerous topics that may be relevant for businesses directly engaged in, or related to, the cultivation, processing and sale of marijuana, including, without limitation, common U.S. federal income tax filing obligations, options for satisfying U.S. federal income tax liabilities, and penalties which will be assessed if such payment obligations are not satisfied on a timely basis. Perhaps of most significance, the IRS Marijuana Industry webpage also contains a series of FAQs including information on a number of common...</p> </div> </div> </article> <article id="post-852" class="group grid-item post-852 post type-post status-publish format-standard hentry category-cannabis category-corporate tag-cannabis-business-formation tag-delaware-corporation tag-delaware-secretary-of-state tag-dgcl-section-101b tag-state-of-incorporation"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/delaware-takes-action-against-formation-of-cannabis-companies/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a> / <a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a></p> <p class="post-date"> <time class="published updated" datetime="2019-10-15 09:00:00">October 15, 2019</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/delaware-takes-action-against-formation-of-cannabis-companies/" rel="bookmark" title="Permalink to Delaware Takes Action Against Formation of Cannabis Companies">Delaware Takes Action Against Formation of Cannabis Companies</a> </h2> <div class="entry excerpt entry-summary"> <p>As reported earlier today on our Cannabis blog, the Delaware Secretary of State’s office is now threatening to prevent the formation of companies that it identifies as having the purpose of being involved in the cannabis industry. For more information, see dorseycann.com/delaware-takes-action-against-formation-of-cannabis-companies/.</p> </div> </div> </article> </div><div class="post-row"> <article id="post-644" class="group grid-item post-644 post type-post status-publish format-standard hentry category-cannabis category-international-trade tag-21-u-s-c-863 tag-cbp tag-drug-paraphernalia tag-export-violations tag-import-violations tag-marijuana tag-paraphernalia-statute tag-posters-n-things tag-uscbp"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/canada-u-s-trade-in-marijuana-related-products-is-fraught-with-peril/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a> / <a href="https://www.crossbordercounselor.com/category/international-trade/" rel="category tag">International Trade</a></p> <p class="post-date"> <time class="published updated" datetime="2018-12-20 06:45:27">December 20, 2018</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/canada-u-s-trade-in-marijuana-related-products-is-fraught-with-peril/" rel="bookmark" title="Permalink to Canada-U.S. Trade in Marijuana-Related Products is Fraught with Peril">Canada-U.S. Trade in Marijuana-Related Products is Fraught with Peril</a> </h2> <div class="entry excerpt entry-summary"> <p>Now that Canada allows using and producing marijuana and marijuana-related products, and bordering U.S. states like Washington, Maine, and Michigan have similarly relaxed marijuana-related laws, it seems natural that industries on both sides of the border will look for cross-border business opportunities. But cross-border transactions between the Canadian and U.S. marijuana industries face a potentially insurmountable obstacle: items primarily intended for the marijuana industry are considered prohibited drug paraphernalia and are illegal to import into or export from the United States. We refer to this statute as the Paraphernalia Statute. The Paraphernalia Statute prohibits paraphernalia from being imported into, exported from, or transported across U.S. state lines. The statute also prohibits the use of the...</p> </div> </div> </article> <article id="post-562" class="group grid-item post-562 post type-post status-publish format-standard hentry category-cannabis tag-controlled-substance-trafficking tag-dorsey-cannabis-blog tag-dorseycann-com tag-immigration tag-ina tag-inadmissibility tag-legalization tag-licensed-cannabis-business tag-marijuana tag-u-s-immigration-law tag-uscbp tag-waiver"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/canadians-involved-in-cannabis-industry-should-be-careful-crossing-the-u-s-border/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a></p> <p class="post-date"> <time class="published updated" datetime="2018-10-16 14:28:29">October 16, 2018</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/canadians-involved-in-cannabis-industry-should-be-careful-crossing-the-u-s-border/" rel="bookmark" title="Permalink to Canadians Involved in Cannabis Industry Should be Careful Crossing the U.S. Border">Canadians Involved in Cannabis Industry Should be Careful Crossing the U.S. Border</a> </h2> <div class="entry excerpt entry-summary"> <p>With the legalization of marijuana going into effect in Canada tomorrow, October 17, we encourage our Canadian contacts to be careful when crossing the U.S. Border. For more information, see the recent article authored by Dorsey’s Immigration Practice Group posted on our Cannabis Blog here: dorseycann.com/at-the-intersection-of-cannabis-and-u-s-immigration-law-issues-that-canadians-and-other-non-citizens-should-be-aware-of/.</p> </div> </div> </article> </div><div class="post-row"> <article id="post-473" class="group grid-item post-473 post type-post status-publish format-standard hentry category-cannabis category-capital-markets category-securities tag-form-40-f tag-marijuana tag-mjds tag-nasdaq tag-nyse tag-sec tag-tsx tag-u-s-stock-exchanges"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/canadian-cannabis-companies-begin-to-trade-on-national-stock-exchanges-in-the-united-states/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a> / <a href="https://www.crossbordercounselor.com/category/capital-markets/" rel="category tag">Capital Markets</a> / <a href="https://www.crossbordercounselor.com/category/securities/" rel="category tag">Securities</a></p> <p class="post-date"> <time class="published updated" datetime="2018-06-07 06:30:34">June 7, 2018</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/canadian-cannabis-companies-begin-to-trade-on-national-stock-exchanges-in-the-united-states/" rel="bookmark" title="Permalink to Canadian Cannabis Companies Begin to Trade on National Stock Exchanges in the United States">Canadian Cannabis Companies Begin to Trade on National Stock Exchanges in the United States</a> </h2> <div class="entry excerpt entry-summary"> <p>With the listing on May 24th of Canopy Growth Corporation (Canopy) on the New York Stock Exchange (NYSE), both NASDAQ and the NYSE have permitted Canadian cannabis companies to trade on their respective exchanges. Canopy, the first Canadian cannabis company to list on the NYSE, follows Cronos Group Inc. (Cronos), which was the first Canadian cannabis company to list on a national stock exchange in the United States when it listed on NASDAQ in February. While neither exchange has formally adopted a policy on the listing of cannabis companies, informally they are willing, on a case-by-case basis, to accept a company with cannabis operations, so long as the company complies with all relevant...</p> </div> </div> </article> <article id="post-381" class="group grid-item post-381 post type-post status-publish format-standard hentry category-cannabis tag-california tag-cannabis-regulations tag-dorsey-eupdate tag-maucrsa tag-proposition-64"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/california-opens-applications-for-temporary-cannabis-licenses/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a></p> <p class="post-date"> <time class="published updated" datetime="2017-12-12 14:23:38">December 12, 2017</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/california-opens-applications-for-temporary-cannabis-licenses/" rel="bookmark" title="Permalink to California Opens Applications for Temporary Cannabis Licenses">California Opens Applications for Temporary Cannabis Licenses</a> </h2> <div class="entry excerpt entry-summary"> <p>California is now accepting applications for temporary cannabis licenses. For more information, see www.dorsey.com/newsresources/publications/client-alerts/2017/12/ca-opens-applications-for-temporary-cannabis.</p> </div> </div> </article> </div><div class="post-row"> <article id="post-367" class="group grid-item post-367 post type-post status-publish format-standard hentry category-cannabis tag-a-license tag-california-cannabis-regulations tag-dorsey-eupdate tag-m-license tag-maucrsa tag-proposition-64"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/california-adopts-emergency-cannabis-regulations-for-licensing-beginning-on-january-1-2018/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a></p> <p class="post-date"> <time class="published updated" datetime="2017-11-28 15:22:36">November 28, 2017</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/california-adopts-emergency-cannabis-regulations-for-licensing-beginning-on-january-1-2018/" rel="bookmark" title="Permalink to California Adopts Emergency Cannabis Regulations for Licensing Beginning on January 1, 2018">California Adopts Emergency Cannabis Regulations for Licensing Beginning on January 1, 2018</a> </h2> <div class="entry excerpt entry-summary"> <p>On November 16, 2017, California published the long awaited rules and regulations to implement voter approved Proposition 64, the Adult Use of Cannabis Act of 2016, which legalized adult use of cannabis in the State of California. The California Legislature passed and the Governor signed into law the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), which creates the general framework for the regulation of both commercial medicinal and adult-use (recreational) cannabis. The State agencies that regulate cannabis, the Bureau of Cannabis Control (distribution, testing, retail and microbusiness), Department of Food and Agriculture (cultivation) and Department of Public Health (manufacturing), established new regulations under an “emergency” rule-making process for commercial medicinal and...</p> </div> </div> </article> </div> </div> <nav class="pagination group"> </nav> </div> </section> <div class="sidebar s1 collapsed" data-position="right" data-layout="col-2cl" data-sb-id="s1"> <button class="sidebar-toggle" title="Expand Sidebar"><i class="fas sidebar-toggle-arrows"></i></button> <div class="sidebar-content"> <div class="sidebar-top group"> <p>Follow:</p> <ul class="social-links"><li><a rel="nofollow noopener noreferrer" class="social-tooltip" title="Follow us on Rss" aria-label="Follow us on Rss" href="http://crossbordercounselor.com/feed/" target="_blank" style="color:rgba(255,255,255,0.7)"><i class="fas fa-rss"></i></a></li></ul> </div> <div id="text-11" class="widget widget_text"><h3 class="widget-title">About</h3> <div class="textwidget"><p><strong>Cross-Border Counselor</strong> is a collection of articles and timely updates about U.S. law issues of concern to Canadian companies that have assets, do business, raise funds or are listed for trading in the United States, as well as the attorneys, accountants and banks that advise them. 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