Below you will find all active customs and excise appeals. Please note that this page will be updated monthly (last update: February 21, 2023).
|
Status |
File number |
Appellant |
Date filed (YYYY-MM-DD) |
Type of appeal |
Subject of the appeal as described by the appellant |
Appellant’s brief received (YYYY-MM-DD) |
Respondent’s brief received (YYYY-MM-DD) |
Type of hearing |
Actual hearing date |
|---|---|---|---|---|---|---|---|---|---|
|
Abeyance (on hold) |
EA-2022-004 |
IKEA Supply AG |
2022-08-19 |
EA/SIMA/Description of goods |
Seats |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
EA-2022-003 |
Magna Closures Inc. |
2022-06-10 |
EA/SIMA/Description of goods |
Helical piles originating in or exported from the People’s Republic of China |
N/A |
N/A |
N/A |
N/A |
|
Heard (decision pending) |
EA-2022-002 |
Sucro Can Sourcing LLC |
2022-05-12 |
EA/SIMA/Description of goods |
Refined Brazilian cane sugar, originating in and exported from Brazil |
2022-07-15 |
2022-09-13 |
Public (videoconference) |
N/A |
|
Abeyance (on hold) |
EA-2022-001 |
Hyundai Electric America Corporation |
2022-04-12 |
EA/SIMA/Normal value or amount of subsidy |
Liquid dielectric transformers |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
EA-2021-006 |
Hyundai Electric America Corporation |
2022-03-02 |
EA/SIMA/Normal value or amount of subsidy |
Liquid dielectric transformers |
N/A |
N/A |
N/A |
N/A |
|
Heard (decision pending) |
EA-2021-004 |
Allyco Supply Co |
2021-12-20 |
EA/SIMA/Description of goods |
Fetter drive screw spikes |
2022-02-18 |
2022-04-19 |
File hearing (written submissions) |
N/A |
|
Abeyance (on hold) |
EA-2021-003 |
Remington Sales Co. |
2021-06-14 |
EA/SIMA/Export price |
Liquid dielectric transformers |
N/A |
N/A |
N/A |
N/A |
|
Heard (decision pending) |
EA-2021-001 |
Conestoga Pipe & Supply Canada Corporation |
2021-04-12 |
EA/SIMA/Normal value or amount of subsidy |
Tubing of varying diameters used in the downhole processing of oil |
2021-08-10 |
2021-12-17 |
Public (videoconference) |
N/A |
|
Heard (decision pending) |
EA-2019-004 |
Prairie Tubulars (2015) Inc. |
2019-10-17 |
EA/SIMA/Normal value or amount of subsidy |
Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel |
2022-05-02 |
2022-07-04 |
Public (in person) |
N/A |
|
Heard (decision pending) |
EA-2019-003 |
2045662 Alberta Inc. |
2019-10-17 |
EA/SIMA/Normal value or amount of subsidy |
Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel |
2022-05-02 |
2022-07-04 |
Public (in person) |
N/A |
|
Heard (decision pending) |
EA-2019-002 |
2045662 Alberta Inc. |
2019-09-30 |
EA/SIMA/Normal value or amount of subsidy |
Seamless carbon and alloy steel oil and gas well casing and oil country tubular goods made of carbon or alloy steel |
2020-01-15 |
2020-03-16 |
Public (videoconference) |
N/A |
|
Hearing scheduled |
AP-2022-034 |
Votatec Group Corp. |
2023-02-14 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Various types of LED lights |
TBD |
TBD |
TBD |
August 15, 2023 |
|
No hearing scheduled |
AP-2022-033 |
Loran Thompson dba Native Foods |
2022-12-21 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Nine trailers of Assembly of First Nations-approved |
TBD |
TBD |
TBD |
TBD |
|
Hearing scheduled |
AP-2022-032 |
Canac Immobilier Inc. |
2023-01-23 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Various tables and chairs |
TBD |
TBD |
TBD |
August 3, 2023 |
|
Hearing scheduled |
AP-2022-031 |
Canac-Marquis Grenier Ltee |
2023-01-23 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Various patio/bistro sets and tables and chairs |
TBD |
TBD |
TBD |
August 1, 2023 |
|
Hearing scheduled |
AP-2022-030 |
Korhani of Canada Inc. |
2023-01-16 |
AP/Customs Act/Value for duty of imported goods |
If costs of ocean freight are deductible pursuant to subparagraph 48(5)(b)(i) |
TBD |
TBD |
TBD |
July 18, 2023 |
|
Abeyance (on hold) |
AP-2022-029 |
Best Buy Canada Ltd. |
2023-01-09 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
TV wall mounts |
N/A |
N/A |
N/A |
N/A |
|
Hearing scheduled |
AP-2022-028 |
Best Buy Canada Ltd. |
2022-01-05 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
TV wall mounts |
TBD |
TBD |
TBD |
July 6, 2023 |
|
Hearing scheduled |
AP-2022-027 |
K. Taafe |
2022-12-23 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Knife |
TBD |
TBD |
TBD |
June 22, 2023 |
|
Hearing scheduled |
AP-2022-026 |
Atrium Innovations Inc. |
2022-12-06 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Products based on fish oils and/or omega 3, on omega 6 oils, on ayur-ashwagandha and on coenzyme Q10 |
2023-01-31 |
TBD |
Public (videoconference) |
May 9, 2023 |
|
Hearing scheduled |
AP-2022-025 |
1349094 Ontario Inc. dba Oakville Home Leisure |
2022-10-07 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Outdoor furniture |
2023-01-03 |
TBD |
TBD |
May 11, 2023 |
|
No hearing scheduled |
AP-2022-023 |
Andy's Airsoft |
2022-10-19 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Airsoft barrel extensions |
2023-02-07 |
TBD |
TBD |
TBD |
|
Hearing scheduled |
AP-2022-022 |
1349094 Ontario Inc. dba Oakville Home Leisure |
2022-10-07 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Outdoor furniture |
2023-01-03 |
TBD |
TBD |
May 11, 2023 |
|
Hearing scheduled |
AP-2022-021 |
D.O.T. Furniture Limited |
2022-10-06 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Outdoor furniture |
2022-12-16 |
TBD |
TBD |
May 4, 2023 |
|
Hearing scheduled |
AP-2022-020 |
G. Grunbaum |
2022-09-21 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Various gold coins dated 1814–1947 |
2022-11-21 |
2023-02-03 |
File hearing (written submissions) |
March 21, 2023 |
|
Hearing scheduled |
AP-2022-019 |
BioNeutra North America Inc. |
2022-08-19 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Isomaltooligosaccharide sweeteners |
2022-11-25 |
TBD |
TBD |
August 8, 2023 |
|
Abeyance (on hold) |
AP-2022-018 |
Dura Housewares Inc. |
2022-08-05 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Folding chairs |
2022-10-07 |
N/A |
N/A |
N/A |
|
Hearing scheduled |
AP-2022-017 |
Medline Canada Corporation |
2022-08-03 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Surgical gloves |
2022-11-14 |
2023-01-13 |
Public (videoconference) |
March 28, 2023 |
|
Abeyance (on hold) |
AP-2022-016 |
D. Lee |
2022-08-03 |
AP/Customs Act/Value for duty of imported goods |
Watercraft vessel |
N/A |
N/A |
N/A |
N/A |
|
No hearing scheduled |
AP-2022-015 |
Best Buy Canada Ltd. |
2022-07-26 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Refrigerators |
2022-11-10 |
2023-02-14 |
TBD |
TBD |
|
Hearing scheduled |
AP-2022-014 |
J.D. Schneider |
2022-05-16 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Slade blade folding knife |
2022-11-18 |
2023-01-23 |
Public (videoconference) |
April 4, 2023 |
|
Heard (decision pending) |
AP-2022-009 |
Stanley Black & Decker Canada Corporation |
2022-05-26 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
20 V max cordless LED flashlight |
2022-07-28 |
2022-09-26 |
Public (videoconference) |
N/A |
|
Heard (decision pending) |
AP-2022-008 |
Rona Inc dba Lowe's Canada |
2022-05-13 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Christmas themed decorative lights |
2022-07-18 |
2022-09-16 |
File hearing (written submissions) |
N/A |
|
Heard (decision pending) |
AP-2022-007 |
H&M Hennes & Mauritz GBC AB |
2022-05-11 |
AP/Customs Act/Value for duty of imported goods |
Various wearing apparel, footwear and home accessories |
2022-07-18 |
2022-09-16 |
Public (in person) |
N/A |
|
Abeyance (on hold) |
AP-2022-006 |
Outbound Distribution Inc. |
2022-05-05 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Wood pellet grills |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2022-005 |
Home Depot of Canada Inc. |
2022-04-26 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Traeger Pro 575 smart phone-controlled wood pellet grill |
N/A |
N/A |
N/A |
N/A |
|
Hearing scheduled |
AP-2022-004 |
Medline Canada Corporation |
2022-04-26 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Surgical gloves |
2022-11-14 |
2023-01-13 |
Public (videoconference) |
March 28, 2023 |
|
Abeyance (on hold) |
AP-2022-002 |
Costco Wholesale Canada Ltd. |
2022-04-19 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Louisiana Grills LG900 |
N/A |
N/A |
N/A |
N/A |
|
Hearing scheduled |
AP-2022-001 |
9311-3652 Quebec Inc. |
2022-04-18 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
La Jeune Vache food preparations |
TBD |
TBD |
TBD |
September 19, 2023 |
|
Abeyance (on hold) |
AP-2021-044 |
Outbound Distributions Inc. |
2022-03-29 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Traeger wood pellet grill (Pro series 22) |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2021-043 |
Georgian Bay Leisure Distributions Ltd |
2022-03-29 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Traeger wood pellet grill (Pro series 22) |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2021-041 |
Lowes Companies Canada UCL |
2022-03-18 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Treger wood pellet grill (Texas Elite 34) |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2021-040 |
Canadian Tire Corporation Limited |
2022-03-09 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Pit Boss 700FB series pellet grill |
N/A |
N/A |
N/A |
N/A |
|
Heard (decision pending) |
AP-2021-037 |
K. Tang |
2022-02-25 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Browning folding knife |
2022-08-11 |
2022-10-03 |
File hearing (written submissions) |
N/A |
|
Abeyance (on hold) |
AP-2021-033 |
Andrew Sheret Limited |
2022-02-02 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Electronic washlet / electronic toilet seat |
N/A |
N/A |
N/A |
N/A |
|
Hearing scheduled |
AP-2021-032 |
Atrium Innovations Inc. |
2022-01-24 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Food supplements based on fish oils, on ayur-ashwagandha or on raw coenzyme Q10 and imported put up in measured doses or in forms or packings for retail sale |
2022-04-29 |
TBD |
Public (videoconference) |
May 9, 2023 |
|
Abeyance (on hold) |
AP-2021-031 |
American Standards Brand (dba Lixil Canada Inc.) |
2022-01-20 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Electric toilet seats with bidet functions |
N/A |
N/A |
N/A |
N/A |
|
Heard (decision pending) |
AP-2021-027 |
KMS Tools and Equipment |
2021-12-20 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Pen and pencil kits |
2022-03-15 |
2022-05-30 |
File hearing (written submissions |
N/A |
|
Heard (decision pending) |
AP-2021-025 |
Wolseley Canada Inc. |
2021-12-17 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Electric toilet seats with bidet functions |
2022-04-18 |
2022-06-27 |
Public (videoconference) |
N/A |
|
Heard (decision pending) |
AP-2021-024 |
Wolseley Canada Inc. |
2021-12-17 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Electric toilet seats with bidet functions |
2022-04-18 |
2022-06-27 |
Public (videoconference) |
N/A |
|
Hearing scheduled |
AP-2021-022 |
Crown Distributors LTD. |
2021-12-14 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
LED puck lights without drivers |
2022-02-07 |
2022-04-08 |
Public (videoconference) |
March 9, 2023 |
|
Abeyance (on hold) |
AP-2021-020 |
Kimpex Inc. |
2021-10-05 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Protective helmets for motorsport racing, including motocross, having both Department of Transportation and European Commission for Europe certifications |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2021-017 |
Full-Bore Marketing Ltd. |
2021-09-02 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Motorcycle racing helmets |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2021-015 |
Kimpex Inc. |
2021-08-24 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Protective helmets for motorsport racing, including motocross, having both Department of Transportation and Economic Commission for Europe |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2021-010 |
Bazz Inc. |
2021-07-13 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Wi-Fi LED panel light |
N/A |
N/A |
N/A |
N/A |
|
Hearing scheduled |
AP-2021-007 |
FXR Factory Racing Inc. |
2021-06-22 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Snowmobile helmets |
2021-10-07 |
2022-01-06 |
Public (in person) |
N/A |
|
Heard (decision pending) |
AP-2021-004 |
Centric Brands (owner of KHQ Investments LLC) |
2021-06-11 |
AP/Customs Act/Value for duty of imported goods |
Apparel |
2021-09-24 |
2021-12-23 |
Public (videoconference) |
N/A |
|
Hearing scheduled |
AP-2021-001 |
Bazz Inc. |
2021-04-29 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
LED panel lights |
2022-06-16 |
2022-09-12 |
Public (in person) |
March 30, 2023 |
|
Heard (decision pending) |
AP-2020-030 |
Interpro Distributeurs de viandes Inc. |
2021-03-12 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen - Of roosters and hens - Cuts and offal, frozen- Spent fowl- Legs, excluding leg quarters |
2021-05-11 |
2021-07-12 |
Public (videoconference) |
N/A |
|
Abeyance (on hold) |
AP-2020-021 |
UAP Inc. |
2020-10-29 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Kinedyne winch straps (item 323040) - textile straps with a metal chain anchor at one end |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2020-018 |
Ronsco Inc. |
2020-10-22 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Forged railway wheels |
N/A |
N/A |
N/A |
N/A |
|
Heard (decision pending) |
AP-2020-015 |
Bestseller Wholesale Canada Inc. |
2020-08-16 |
AP/Customs Act/Value for duty of imported goods |
Clothing |
2020-10-26 |
2021-02-02 |
Public (videoconference) |
N/A |
|
Heard (decision pending) |
AP-2020-013 |
Maggie Sottero (Canada) Ltd. |
2020-09-21 |
AP/Customs Act/Value for duty of imported goods |
Wedding gowns and wedding |
2021-12-23 |
2022-04-29 |
Public (videoconference) |
N/A |
|
Abeyance (on hold) |
AP-2019-035 |
Golden Tech Media |
2019-10-29 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Grow lights, grow lamps, grow tents and related equipment |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2019-028 |
Green Planet Wholesale Ltd. |
2019-09-19 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Grow lights, grow lamps, grow tents |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2019-025 |
Can-Tek Distribution Inc. |
2019-09-16 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Grow light fixtures, light reflectors, light bulbs and grow tents |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2019-024 |
2283222 Ontario Ltd. dba Growlights Canada |
2019-09-16 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Grow lamps and grow tents |
N/A |
N/A |
N/A |
N/A |
|
Heard (decision pending) |
AP-2019-023 |
Hawthorne Canada Ltd. fka Sunlight Garden Supply |
2019-09-13 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Grow light fixtures, bulbs, reflectors, tents and other equipment used in the horticultural industry |
2020-01-30 |
2022-06-15 |
Public (videoconference) |
N/A |
|
Abeyance (on hold) |
AP-2019-020 |
Can-Tek Distribution Inc, |
2019-09-11 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Grow light fixtures, light reflectors and bulbs |
N/A |
N/A |
N/A |
N/A |
|
Hearing postponed |
AP-2019-007 |
J. Byrne |
2019-05-20 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Airsoft gun parts |
2019-07-18 |
2019-09-11 |
Public (in person) |
TBD |
|
Abeyance (on hold) |
AP-2018-042 |
Canac Marquis Grenier Ltée. |
2018-10-12 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Various bar stools, chairs |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2018-041 |
Primo International Inc. |
2018-10-12 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Various sofas, loveseats, chairs and general-purpose chairs |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2018-019 |
Groupe Dagenais M.D.C. |
2018-07-09 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Upholstered sofas |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2018-016 |
Canac Marquis Grenier Ltée. |
2018-07-05 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Various wooden stool chairs |
N/A |
N/A |
N/A |
N/A |
|
Abeyance (on hold) |
AP-2018-008 |
Canac Marquis Grenier Ltée. |
2018-05-31 |
AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling |
Bar stools |
N/A |
N/A |
N/A |
N/A |