Customs and Excise Appeals

The Canadian International Trade Tribunal (the Tribunal) hears and decides a wide range of appeals of decisions of the President of the Canada Border Services Agency (CBSA) and the Minister of National Revenue.

Decisions of the CBSA related to imports

Appeals filed under the Customs Act relate to a range of issues, the most common of which include the following:

  • the appropriate classification of imports according to Canada’s Customs Tariff;
  • the appropriate manner in which to calculate the value for duty that should be imposed on imports;
  • the determination of where imports originated before they entered Canada; and
  • the importation of prohibited goods.

Appeals filed under the Special Import Measures Act (SIMA) deal with the following two key issues:

  • whether the CBSA should have applied anti-dumping and/or countervailing duties to certain imports; and
  • whether the CBSA properly calculated the margin of dumping or amount of subsidy for certain imports.

Decisions of the Minister of National Revenue related to excise tax

Appeals filed under the Excise Tax Act relate to an assessment or a determination of excise tax. Excise taxes are levied on certain petroleum products, heavy automobiles and air conditioners designed for automobiles.

Case Number(s) Case Name Description
AP-2018-001 T. MCLEAN Decision
EP-2018-001 FULL BORE MARKETING INC. Order
AP-2018-002 P.W. MINOR & SONS INC. Decision
EP-2018-002 CONAIR CONSUMER PRODUCTS ULC Order
AP-2018-003 ANDERSON WATTS LTD. Hearing
AP-2017-009 DANBY PRODUCTS LTD Decision
AP-2018-022 NERVAL CORPORATION Decision
AP-2017-025 CANADIAN TIRE CORPORATION LTD. Decision
AP-2017-063 RONA INC. Hearing
EA-2017-001 PRAIRIE TUBULARS (2015) INC. Decision
EP-2017-001 SIEMENS CANADA LTD. Order
AP-2017-002 LONE PINE SUPPLY LTD. Hearing
AP-2017-003 COSTCO WHOLESALE CANADA LTD. Decision
AP-2017-004 NOUVEAU AMERICANA DBA NUEVO AMERICANA Hearing
AP-2017-008 HONDA CANADA INC. Decision
AP-2017-011 J. FERSCH Decision
AP-2017-012 T. LAPLANTE Decision
AP-2017-013 APPLE CANADA INC. Decision
AP-2017-015 SEARS CANADA INC. Decision
AP-2017-016 ARTCRAFT COMPANY INC. Decision
AP-2017-017 CUBEX LTD. Decision
AP-2017-018 SHELL CANADA PRODUCTS Decision
AP-2017-020 LE GROUPE BUGATTI INC. Decision
AP-2017-021 CAVAVIN (2000) INC. Hearing
AP-2017-022 TRI-ED DISTRIBUTION INC. Hearing
AP-2017-023 SEARS CANADA INC. Decision
AP-2017-026 RONA INC. Decision
AP-2017-028 MOTOVAN CORPORATION Hearing
AP-2017-029 M.S. Decision
AP-2017-031 C. KEAY INVESTMENTS LTD. S/N OCEAN TRAILER RENTALS Decision
AP-2017-034 M. PERRON Decision
AP-2017-034 M. PERRON Hearing
AP-2017-035 ENGINEERED FLOORS, LLC Decision
AP-2017-036 G. VAN KAM TRADING COMPANY LTD. Hearing
AP-2017-037 DONALDSON COMPANY, INC. Decision
AP-2017-039 DOLLARAMA L.P. Hearing
AP-2017-041 N. GRAFF Order
AP-2017-042 R. MCLEOD Decision
AP-2017-043 LES VÉHICULES ÉLECTRIQUES FUN E-CYCLES INC. Hearing
AP-2017-044 OXYGÈNE DOLBEAU INC. Hearing
AP-2017-045 COSTCO WHOLESALE CANADA INC. Decision Pending
AP-2017-047 TRI PAC INC. Hearing
AP-2017-050 SAJE NATURAL BUSINESS INC. Decision
AP-2017-052 JARDIN DE VILLE Hearing
AP-2017-055 GLOBE UNION CANADA Hearing
AP-2017-056 RONA INC. Decision
AP-2017-060 OVE DECORS ULC Hearing
AP-2017-061 ATLAS TRAILER COACH PRODUCTS LTD. Hearing
AP-2017-062 D. STEEVES Hearing
AP-2017-066 CANAC MARQUIS GRENIER LTÉE Decision

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