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-2015-010 D. JOSEFOWICH Decision
AP-2015-011 J. CHEESE INC. Decision
AP-2015-012 JAKKS PACIFIC INC. Decision
AP-2015-013 Y. GOSSELIN Decision
AP-2015-014 COSTCO WHOLESALE CANADA LTD. Decision
AP-2015-015 STRATEGIS INTERNATIONAL INC. Decision
AP-2015-035 and AP‑2016-015 CDC FOODS Decision
AP-2015-016 UPONOR LTD. Decision
AP-2015-017 UPONOR LTD. Decision
AP-2015-018 DÉLICES DE LA FORÊT INC. Decision
AP-2015-019 Y. CHIU Decision
AP-2015-020 UNIVAR CANADA LTD. Decision
AP-2015-021 RONA CORPORATION Decision
AP-2015-022 SCHLUMBERGER CANADA LIMITED Decision
AP-2015-023 SUMMER INFANT CANADA LTD. Decision
AP-2015-023 SUMMER INFANT CANADA LTD. Decision
AP-2015-024 TOYS“R”US (CANADA) LTD. Decision
AP-2015-025 GROUPE SEB CANADA LTD. Decision
AP-2015-026 DIGITAL CANOE INC. Decision
AP-2015-027 NESTLÉ CANADA INC. Decision
AP-2015-028 FIRST JEWELRY LTD. Decision
AP-2015-029 SOWA TOOLS AND MACHINE COMPANY LIMITED Decision
AP-2015-030 A. WALLER Decision
AP-2015-031 G. BRADFORD Decision
AP-2015-032 RONA CORPORATION Decision
AP-2015-033 BUILD.COM INC. Decision
AP-2014-001 FURLANI’S FOOD CORP. Decision
EA-2014-001 CANADIAN TIRE CORPORATION, LIMITED Decision
EP-2014-001 DEALERS INGREDIENTS INC Order
EA-2014-001 CANADIAN TIRE CORPORATION, LIMITED Order
AP-2014-002 G.T. WHOLESALE LIMITED Decision
EP-2014-002 TRI-ED LTD. Order
EA-2014-002 and EA-2014-003 ROBERTSON INC. Decision
AP-2014-003 SUNBEAM CORPORATION (CANADA) LIMITED Decision
AP-2014-004 DSM NUTRITIONAL PRODUCTS INC. Decision
AP-2014-005 JET EQUIPMENT & TOOLS LTD. Decision
AP-2014-006 D. MORGAN Decision
AP-2014-007 WAL-MART CANADA (IMD) CORP. Decision
AP-2014-008 HBC IMPORTS C/O ZELLERS Decision
AP-2014-009 MAPLES INDUSTRIES, INC. Decision
AP-2014-010 KINEDYNE CANADA LIMITED Decision
AP-2014-011 FFD DESIGNS CANADA INC. Decision
AP-2014-012 J. LAMB Decision
AP-2014-014 OYA COSTUMES INC. Decision
AP-2014-013 and AP-2014-015 AMD RITMED INC. Decision
AP-2014-016 TRI-ED DISTRIBUTION LTD Decision
AP-2014-017 BRI-CHEM SUPPLY LTD. Decision
AP-2014-018 AIR CANADA Decision
AP-2014-019 THE PROCTER & GAMBLE COMPANY Decision
AP-2014-020 WAKEFIELD CANADA INC. Decision