Active appeals

Below you will find all active customs and excise appeals. Please note that this page will be updated monthly (last update: June 13, 2025). Dates are displayed in the YYYY-MM-DD format.

File number Appellant Status Date filed Type of appeal Subject of the appeal as described by the appellant Appellant's brief received Respondent's brief received Type of hearing Actual hearing date
EA-2025-002 International Furniture Distribution Centre Ltd. Hearing scheduled 2025-05-29 EA/SIMA/Export price Sofa beds TBD TBD TBD 2025-12-18
EA-2025-001 Imex Canada Inc. Hearing scheduled 2025-05-20 EA/SIMA/Export price Seamless carbon steel oil and gas well casing. TBD TBD TBD 2025-12-16
EA-2024-009 IKEA Supply AG Abeyance (on hold) 2025-03-21 EA/SIMA/Description of goods Furniture (seats) N/A N/A N/A N/A
EA-2024-008 LH Imports Ltd No hearing scheduled 2025-02-19 EA/SIMA/Description of goods Upholstered domestic seating TBD TBD TBD TBD
EA-2024-007 LH Imports LTD (LH Home) No hearing scheduled 2024-11-22 EA/SIMA/Description of goods Upholstered domestic seating TBD TBD TBD TBD
EA-2024-006 Linen Depot Direct Heard (decision pending) 2024-11-09 EA/SIMA/Normal value or amount of subsidy mattresses originating in the People’s Republic of China 2025-01-17 2025-03-17 Public (in person) 2025-06-10
EA-2024-005 C-FER Technologies (1999) Inc. Abeyance (on hold) 2024-10-24 EA/SIMA/Description of goods Carbon and alloy steel pipe imported for testing purposes. N/A N/A N/A N/A
EA-2024-004 Major Pipe & Supply Ltd. Abeyance (on hold) 2024-10-01 EA/SIMA/Description of goods Carbon and alloy steel oil and gas well casing originating in or exported from the People's Republic of China N/A N/A N/A N/A
EA-2024-003 LH Home Heard (decision pending) 2024-07-11 EA/SIMA/Description of goods Chill swivel chairs 2024-09-09 2024-11-22 Public (videoconference) 2025-04-17
EA-2024-002 Costco Wholesale Canada Ltd. Hearing scheduled 2024-05-16 EA/SIMA/Description of goods Portable foam lounge pad 2024-07-17 2024-09-16 Public (videoconference) 2025-10-30
EA-2024-001 JFE Shoji America, LLC Abeyance (on hold) 2024-04-28 EA/SIMA/Normal value or amount of subsidy Corrosion-resistant steel sheet N/A N/A N/A N/A
EA-2023-002 HD Hyundai Electric America Corporation Heard (decision pending) 2023-09-05 EA/SIMA/Normal value or amount of subsidy Liquid dielectric transformers having a top power handling capacity equal to or exceeding 60,000 kilovolt amperes 2024-08-19 2024-10-18 Public (in person and videoconference) 2025-01-23
EA-2023-001 Patrick Morin Inc. Issued to parties in one official language 2023-04-17 EA/SIMA/Description of goods Upholstered furniture 2023-06-26 2023-08-25 File hearing (written submissions) 2023-11-02
EA-2022-004 IKEA Supply AG Abeyance (on hold) 2022-08-19 EA/SIMA/Description of goods Seats N/A N/A N/A N/A
EA-2022-002 Sucro Can Sourcing LLC Issued to parties in one official language 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) 2022-11-22
EA-2022-001 Hyundai Electric America Corporation Heard (decision pending) 2022-04-12 EA/SIMA/Normal value or amount of subsidy Liquid dielectric transformers 2024-08-19 2024-10-18 Public (in person and videoconference) 2025-01-23
EA-2021-006 Hyundai Electric America Corporation Heard (decision pending) 2022-03-02 EA/SIMA/Normal value or amount of subsidy Liquid dielectric transformers 2024-08-19 2024-10-18 Public (in person and videoconference) 2025-01-23
EA-2021-001 Conestoga Pipe & Supply Canada Corporation Heard (decision pending) 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) 2022-10-06
EA-2019-004 Prairie Tubulars (2015) Inc. Heard (decision pending) 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) 2023-01-17
EA-2019-003 2045662 Alberta Inc. Heard (decision pending) 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) 2023-01-17
EA-2019-002 2045662 Alberta Inc. Heard (decision pending) 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) 2020-09-10
AP-2025-002 Dollarama L.P. Hearing scheduled 2025-05-08 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Christmas Red Polyester Table Runner TBD TBD TBD 2025-11-13
AP-2025-001 J. White Hearing scheduled 2025-05-02 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Witt Machine Shrouded Muzzle Brake TBD TBD TBD 2025-11-06
AP-2024-032 Best Buy Canada Ltd. Hearing scheduled 2025-03-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Insignia 1- or 2-tap kegerators, models NS-BK1TSS6 and NS-BK2TSS6 2025-05-20 TBD TBD 2025-10-02
AP-2024-030 D. Bird Hearing scheduled 2025-01-08 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Hogue folding knife 2025-04-08 2025-06-09 TBD 2025-08-19
AP-2024-029 Dollarama S.E.C. / Dollarama L.P. Hearing scheduled 2025-01-21 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling 4 Piece Rubber Tennis Balls with Paw Print 2025-03-31 2025-05-29 Public (videoconference) 2025-08-12
AP-2024-028 GoodMorning.com Inc. Hearing scheduled 2025-01-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Podium Bed 2025-03-17 2025-05-20 Public (in person) 2025-07-29
AP-2024-027 Home Depot of Canada Inc. Hearing scheduled 2024-12-20 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Power tool battery packs (the “battery packs”) and sets that consist of a charger and a battery pack (the “sets”). 2025-06-06 TBD TBD 2025-12-09
AP-2024-025 J. Hughen and E. Olfert Hearing scheduled 2024-10-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling 2018 Subaru impreza 2025-02-18 2025-04-22 File hearing (written submissions) 2025-07-03
AP-2024-023 The Seba Trade Group Inc. Heard (decision pending) 2024-11-08 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Polyethylene sheets or tarpaulins 2024-12-16 2025-04-04 Public (in person) 2025-05-20
AP-2024-022 Telus Communications Inc. Hearing scheduled 2024-11-04 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling LCD Panel 2025-01-07 2025-04-01 TBD 2025-07-08
AP-2024-021 Canac Immobilier Inc. Abeyance (on hold) 2024-10-28 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Office and gaming chairs 2025-01-29 2025-03-28 File hearing (written submissions) N/A
AP-2024-020 The Seba Trade Group Inc. Heard (decision pending) 2024-10-11 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Polyethylene sheets or tarpaulins 2024-12-16 2025-04-04 Public (in person) 2025-05-20
AP-2024-019 Maroline Distributors Inc. Hearing scheduled 2024-10-11 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Contemporary speed ovens and similar models 2024-12-09 2025-03-06 TBD 2025-11-25
AP-2024-018 Volvo Car of Canada Limited Abeyance (on hold) 2024-10-11 AP/Customs Act/Value for duty of imported goods Cars/vehicles N/A N/A N/A N/A
AP-2024-016 Medline Canada Corporation Hearing scheduled 2024-09-25 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Surgical Table Covers 2025-01-15 2025-03-17 Public (videoconference) 2025-06-17
AP-2024-014 S. Beaulieu Heard (decision pending) 2024-07-31 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Two SOG Trident Copper TiNi serrated knives 2024-11-15 2025-01-14 Public (videoconference) 2025-04-01
AP-2024-012 DOT Lighting (Canada) Inc. Heard (decision pending) 2024-07-26 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Flush mount lights and pot lights, both containing light-emitting diode lamps 2024-10-27 2025-01-24 Public (videoconference) 2025-04-24
AP-2024-010 Medline Canada Corporation Heard (decision pending) 2024-06-11 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Various disposable surgical drapes 2024-09-17 2024-12-18 Public (videoconference) 2025-02-27
AP-2024-009 Costco Wholesale Canada Ltd. No hearing scheduled 2024-05-22 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Charging lamp 2024-07-23 2024-10-23 Public (videoconference) 2026-01-13
AP-2024-008 D. Litman Issued to parties in one official language 2024-05-16 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Hobbit model flipper knife 2024-07-21 2024-09-19 Public (videoconference) 2025-01-21
AP-2024-007 Canac Marquis Grenier Ltee Heard (decision pending) 2024-05-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Figaro armchairs, items 1011579, 1011769 and 1012358 2024-07-22 2024-10-15 Public (in person) 2024-12-17
AP-2024-006 Canac Marquis Grenier Ltee Heard (decision pending) 2024-05-09 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Anna Collection dining chairs, items 11002312 and 11002313 2024-08-14 2024-10-15 Public (in person) 2024-12-17
AP-2024-005 T. Yurchak Issued to parties in one official language 2024-05-05 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Folding knife 2024-05-20 2024-07-26 Public (videoconference) 2025-02-06
AP-2024-004 Costco Wholesale Canada Ltd. Hearing scheduled 2024-04-18 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Metal Shelving 2024-06-21 2024-08-20 Public (videoconference) 2025-09-25
AP-2023-027 BabyBjorn Inc. Heard (decision pending) 2024-03-28 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling BabyBjorn Baby Bouncer 2024-05-31 2024-07-30 Public (videoconference) 2025-02-25
AP-2023-025 Norcan Petroleum Products G.P Heard (decision pending) 2024-03-12 AP/Excise Tax Act Conventional blendstock for oxygenate blending and “gasoline” 2024-05-13 2024-07-10 Public (in person) 2024-09-24
AP-2023-024 DOT Lighting (Canada) Inc. Heard (decision pending) 2024-03-11 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Flush mount lights and pot lights, both containing light-emitting diode lamps 2024-10-27 2025-01-24 Public (videoconference) 2025-04-24
AP-2023-023 W. Konoby Issued to parties in one official language 2024-03-04 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling 2019 Nissan Sentra 2024-05-05 2024-07-05 Public (videoconference) 2024-09-17
AP-2023-021 Transcan Motorsport Group Inc. Issued to parties in one official language 2024-01-30 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Prefabricated and essentially permanent metal garden sheds and metal garages 2024-04-02 2024-06-03 Public (videoconference) 2024-08-15
AP-2023-020 J. Sproul Issued to parties in one official language 2024-01-13 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Red Widow necklace knife 2024-04-15 2024-07-17 File hearing (written submissions) 2024-08-30
AP-2023-019 Thule Canada Inc. Heard (decision pending) 2023-12-21 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Five models of rooftop tents and one model of a sheltered tent entrance 2024-02-20 2024-04-22 Public (videoconference) 2024-07-16
AP-2023-018 Aquaterra Corporation Ltd Abeyance (on hold) 2023-12-14 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Primo water dispenser with pet station / Primo water dispenser with single serve brewing 2024-02-26 2024-04-26 Public (videoconference) N/A
AP-2023-017 Canadian Tire Corporation Limited Issued to parties in one official language 2023-11-30 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Fitness Mirror 2024-01-17 2024-04-02 Public (videoconference) 2024-05-28
AP-2023-016 D. Bui Issued to parties in one official language 2023-11-14 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling prohibited weapons 2024-02-02 2024-04-29 Public (videoconference) 2024-06-06
AP-2023-014 J. White Issued to parties in one official language 2023-08-31 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling air soft pistol 2023-11-09 N/A N/A N/A
AP-2023-008 YNS Trading Inc Issued to parties in one official language 2023-07-25 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling unregulated Firearms 2023-10-03 2024-01-22 File hearing (written submissions) 2024-03-28
AP-2023-005 K.Cooper Issued to parties in one official language 2023-06-05 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Knife 2023-08-09 2023-10-10 File hearing (written submissions) 2023-12-14
AP-2023-004 Bridgestone Canada Inc Issued to parties in one official language 2023-06-07 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Rack with mesh deck 2023-08-10 2023-09-27 Public (videoconference) 2023-12-12
AP-2023-001 Trigger Airsoft Sport Ltd Heard (decision pending) 2023-04-05 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Classification of goods as imported firearms 2023-07-12 2023-09-05 Public (videoconference) 2023-11-06
AP-2022-043 Thule Canada Inc. Issued to parties in one official language 2023-03-27 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Child carrier backpacks 2023-05-29 2023-07-31 Public (videoconference) 2024-02-22
AP-2022-041 Nature's Way of Canada Limited Heard (decision pending) 2023-03-15 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling The decision that the goods are not properly classified as medicaments if they only help or promote the general well-being of humans. 2023-05-12 2023-08-23 Public (in person) 2023-10-05
AP-2022-040 B. Hayward Issued to parties in one official language 2023-03-10 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Car 2023-03-10 2023-06-19 Public (videoconference) 2023-10-19
AP-2022-039 B.Cooper Issued to parties in one official language 2023-03-08 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Knife 2023-05-10 2023-07-10 File hearing (written submissions) 2023-12-19
AP-2022-036 G. Rappos Issued to parties in one official language 2023-03-04 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Knife 2023-03-23 2023-05-24 Public (videoconference) 2023-09-26
AP-2022-035 Danby Products Limited Abeyance (on hold) 2023-02-17 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Wine coolers for household use N/A N/A N/A N/A
AP-2022-032 Canac Immobilier Inc. Heard (decision pending) 2023-01-23 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Various tables and chairs 2024-05-22 2024-07-18 Public (in person) 2024-12-17
AP-2022-031 Canac-Marquis Grenier Ltee Heard (decision pending) 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 2024-05-22 2024-07-18 Public (in person) 2024-12-17
AP-2022-030 Korhani of Canada Inc. Heard (decision pending) 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) 2023-03-20 2023-05-19 Public (in person) 2023-07-18
AP-2022-026 Atrium Innovations Inc. Heard (decision pending) 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 2023-03-02 Public (videoconference) 2023-05-09
AP-2021-033 Andrew Sheret Limited Issued to parties in one official language 2022-02-02 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Electronic washlet / electronic toilet seat 2023-11-27 2024-02-16 Public (videoconference) 2024-03-26
AP-2021-032 Atrium Innovations Inc. Heard (decision pending) 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 2023-03-02 Public (videoconference) 2023-05-09
AP-2021-020 Kimpex Inc. Heard (decision pending) 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 2023-06-19 2023-08-25 Public (in person) 2023-11-23
AP-2021-017 Full-Bore Marketing Ltd. Abeyance (on hold) 2021-09-02 AP/Customs Act/Tariff classification of imported goods or goods subject to an advance ruling Motorcycle racing helmets (various models) N/A N/A N/A N/A
AP-2021-015 Kimpex Inc. Heard (decision pending) 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 2023-06-19 2023-08-25 Public (in person) 2023-11-23
AP-2020-018 Ronsco Inc. Abeyance (on hold) 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
AP-2020-015 Bestseller Wholesale Canada Inc. Issued to parties in one official language 2020-09-16 AP/Customs Act/Value for duty of imported goods Clothing 2020-10-26 2021-02-02 Public (videoconference) 2022-04-26
AP-2020-013 Maggie Sottero (Canada) Ltd. Heard (decision pending) 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) 2022-07-12