Active appeals

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
poultry product

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
certifications

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
gown accessories

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