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 Descriptionsort descending
AP-2006-044 2901668 CANADA INC. Decision
AP-2006-032 ARCTIC CAT SALES INC. Decision
2899 SUPERCRETE PRECAST LTD. Decision
AP-93-388 FORD NEW HOLLAND CANADA LTD. Decision
AP-91-172 WILSON MACHINE CO. LIMITED Decision
AP-2007-018 BIORIGINAL FOOD AND SCIENCE CORP. Decision
AP-2009-005 LES PIÈCES D'AUTO TRANSIT INC. Decision
AP-97-138 ATLAS ALLOYS, DIVISION OF RIO ALGOM LIMITED Decision
AP-90-161 YORK BARBELL COMPANY LIMITED Decision
AP-93-081 SMED MANUFACTURING INC. Decision
AP-2015-027 NESTLÉ CANADA INC. Decision
AP-2010-028 J. LE Decision
AP-2004-047 DIGITAL CANOE INC. Decision
AP-96-054 SUNBEAM CORPORATION (CANADA) LIMITED Decision
AP-92-236 DIANE BERNAUER Decision
AP-2002-101 YAMAHA MOTOR CANADA LTD. Decision
AP-2011-001 STAMPIN UP! CANADA ULC Decision
AP-2001-093 AMERSHAM HEALTH INC. (FORMERLY NYCOMED AMERSHAM CANADA INC.) Decision
AP-95-076 L&F CANADA INC. Decision
AP-89-260 J.B. FURNITURE MANUFACTURING LTD. Decision
AP-2005-013 MICHEL LUSSIER TRANSPORT LTÉE Decision
AP-2012-022 ANDRITZ HYDRO CANADA INC. AND VA TECH HYDRO CANADA INC. Decision
2700, 2701 IBM CANADA LIMITED (FORMERLY ROLM CANADA INC.) Decision
AP-94-076 ROSARIUM ENR. Decision
AP-91-211 OASIS GALLERY Decision
AP-2006-015 MOTOVAN CORPORATION Decision
AP-2010-011 GCP ELASTOMERIC INC. Decision
AP-98-067 THE STEVENS COMPANY LIMITED Decision
AP-93-107 RITCHIE A.L. YOUNGER, M.D. Decision
AP-90-200 C.R. PLUMBING LTD. Decision
AP-2016-019 HYDRAULIC SOURCE INC. Decision
AP-2010-053 NORTH AMERICAN TEA & COFFEE INC. Decision
AP-2005-028 RENELLE FURNITURE INC. Decision
AP-96-092 NORTESCO INC. Decision
AP-92-274 CANADIAN HOSPITAL SPECIALTIES LTD. Decision
AP-2001-013 AP-2001-014 FLORA MANUFACTURING & DISTRIBUTING LTD. Decision
AP-2011-037 DENSIGRAPHIX KOPI INC. Decision
AP-2002-009 DON L. SMITH Decision
AP-95-123 PMI FOOD EQUIPMENT GROUP CANADA, A DIVISION OF PREMARK CANADA INC. Decision
AP-92-086 W.G. ABRAMS CONSTRUCTION SPECIALTIES LTD. Decision
AP-90-004 ISLAND COASTAL SERVICES LTD. Decision
AP-2005-045, AP-2005-047 to AP-2005-051 OCÉANEX INC. AND OCÉANEX LIMITED PARTNERSHIP Decision
AP-2013-018 KAO BRANDS CANADA INC. Decision
3042 SEALAND OF THE PACIFIC LTD. Decision
AP-94-153 POLI-TWINE CANADA A DIVISION OF TECSYN INTERNATIONAL INC. Decision
AP-91-258 ISLAND CHEMICALS DISTRIBUTION Decision
AP-2014-044 WOLSELEY-WESTERN MECHANICAL Decision
AP-2010-052 H. A. KIDD AND COMPANY LIMITED Decision
AP-99-015, AP-99-016, AP-99-017, AP-99-018, AP-99-019, AP-99-020, AP-99-021, AP-99-022, AP-99-023, AP-99-024, AP-99-025 CONVOY SUPPLY LTD. Decision
AP-93-241 TAI TELECOMMUNICATIONS ACCESSORIES Decision

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