Glossary Customs and excise appeals

Customs and excise appeals


An appeal from an assessment, reassessment, rejection, decision or determination of the Minister of National Revenue or from a decision or re-determination of the President of the Canada Border Services Agency, as the case may be, pursuant to:

  • section 67 of the Customs Act;
  • section 61 of the Special Import Measures Act; and
  • section 81.19, 81.21, 81.22, 81.23 or 81.33 of the Excise Tax Act.

A person who files a notice of appeal with the Tribunal, in accordance with the applicable procedural rules.


A written document that clearly lays out the grounds for the appeal and the relevant facts, arguments and supporting evidence.


Any person, other than a director, servant or employee of a party to proceedings, who acts in the proceedings on behalf of the party.

Counsel of record

The counsel of record for a party, having signed and filed with the Tribunal the appropriate forms, pursuant to the Canadian International Trade Tribunal Rules.


Any written documentation, film, photograph and audio tape and any information stored by electronic means.

Expert witness

A witness with specialized knowledge, skill, education, training and/or experience in a particular field who has been qualified by the Tribunal as an expert in a defined subject matter in the context of a particular appeal case.


A Tribunal hearing that is generally conducted in public. Any confidential information is discussed in an in-camera session, where the hearing room is closed except for Tribunal members, staff and parties.

Hearing by way of written submissions

A hearing held by the exchange of documents, commonly known as a “file” hearing.


A person who

  • files a notice of intervention in accordance with the Canadian International Trade Tribunal Rules and has been added by the Tribunal as an intervener;
  • is permitted to intervene under an order of the Tribunal; or
  • is an interested party that has been granted leave of the Tribunal to intervene in any proceedings in relation to a complaint.

An appellant, a respondent or an intervener.

Physical exhibit

An exhibit that a party intends to rely on at the hearing (e.g., a sample of the goods in issue) and that must be filed with the Tribunal not less than 10 days before the hearing.


An appeal before the Tribunal.


The Minister of National Revenue or the President of the Canada Border Services Agency, as the case may be.


Person that parties may call upon to testify about the facts in support of their position (also referred to as a lay witness).