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-2014-021 WORLDPAC CANADA Decision
AP-2014-021 WORLDPAC CANADA Order
AP-2014-022 DOLLARAMA Decision
AP-2014-023 DEALERS INGREDIENTS INC. Decision
AP-2014-024 GLOBE UNION (CANADA) INC. Decision
AP-2014-025 CONTAINERWEST MANUFACTURING LTD. Decision
AP-2014-026 THE HOME DEPOT CANADA Decision
AP-2014-027 EVER GREEN ECOLOGICAL SERVICES INC. Decision
AP-2014-028 SOUTHERN PACIFIC RESOURCE CORP. Decision
AP-2014-029 LITELINE CORPORATION Decision
AP-2014-030 KNIFE & KEY CORNER LTD. Decision
AP-2014-031 CONTENEURS SHOP CONTAINERS Decision
AP-2014-032 LES SERVICES DE CONTENEURS A.T.S. INC. Decision
AP-2014-033 SCHLUMBERGER CANADA LIMITED Decision
AP-2014-034 SYNNEX CANADA LTD. Decision
AP-2014-035 RONA CORPORATION Decision
AP-2014-036 ANDRITZ HYDRO CANADA INC. Decision
AP-2014-037 RONA CORPORATION Decision
AP-2014-038 CBM N.A. INC. Decision
AP-2014-039 P. MATHESON Decision
AP-2014-040 GRIMMWORKS INC. Decision
AP-2014-041 TRI-ED LTD. Decision
AP-2014-042 RICHARDSON OILSEED LTD. Decision
AP-2014-042 EMCO CORPORATION WESTLUND Decision
AP-2014-042 EMCO CORPORATION WESTLUND Order
AP-2014-044 WOLSELEY-WESTERN MECHANICAL Decision
AP-2014-045 LES PIÈCES D’AUTO TRANSBEC INC. Decision
AP-2014-046 D.S. Decision
AP-2014-047 ORBEA USA Decision
AP-2013-001 AQUATHERM CA, INC. Decision
EP-2013-001 MONTREAL GATEWAY TERMINALS PARTNERSHIP Order
AP-2013-002 JUST-IN CASE FIRE LTD. Decision
AP-2013-003 COSTCO WHOLESALE CANADA LTD. Decision
AP-2013-004 UBISOFT CANADA INC. Decision
AP-2013-005 PHILIPS ELECTRONICS LTD. Decision
AP-2013-006 SMS EQUIPMENT INC. Decision
AP-2013-007 PHILIPS ELECTRONICS LTD. Decision
AP-2013-008, AP-2013-009 IDEAL ROOFING COMPANY LIMITED AND HAVELOCK METAL PRODUCTS INC. Decision
AP-2013-010 INTERNATIONAL FLAVORS AND FRAGRANCES INC. Decision
AP-2013-011 BACARDI CANADA INC. Decision
AP-2013-012 STAPLES BUSINESS DEPOT Decision
AP-2013-013 PHILIPS ELECTRONICS LTD. Decision
AP-2013-014 HUDSON BAY COMPANY Decision
AP-2013-015 XEROX CANADA LTD. Decision
AP-2013-016 G. WILKIE Decision
AP-2013-017 DOUBLE J FASHION GROUP INC. Decision
AP-2013-018 KAO BRANDS CANADA INC. Decision
AP-2013-019 and AP 2013-020 PHILIPS ELECTRONICS LTD. AND LES DISTRIBUTIONS SAECO CANADA LTÉE Decision
AP-2013-021, AP-2013-022, AP-2013-023 and AP-2013-024 STYLUS SOFAS INC., STYLUS ATLANTIC, STYLUS INC. AND TERRAVEST (SF SUBCO) LIMITED PARTNERSHIP Decision
AP-2013-025 ALUMINART PRODUCTS LIMITED Decision