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.

 

Appeals (AP, EP)

Case Number(s) Case Name Description
AP-2016-001 LG ELECTRONICS CANADA INC. Decision Pending
AP-2016-002 PREMIER GIFT LTD. Decision Pending
AP-2016-003 PHILIPS ELECTRONICS LTD. Decision Pending
AP-2016-004 R. S. ABRAMS Decision
AP-2016-005 CANAC MARQUIS GRENIER LTÉE Decision Pending
AP-2016-007 LRI LIGHTING INTERNATIONAL INC. Hearing
AP-2016-008 ARTCRAFT COMPANY INC. Decision
AP-2016-011 OAKVILLE STAMPING & BENDING LTD. Decision
AP-2016-016 LES INDUSTRIES TOUCH INC. Decision Pending
AP-2016-017 RBP IMPORTS INC. Decision Pending
AP-2016-019 HYDRAULIC SOURCE INC. Decision Pending
AP-2016-021 SKOTIDAKIS GOAT FARM Hearing
AP-2016-013 and AP-2016-028 MEDICAL MART SUPPLIES LIMITED Decision Pending
AP-2015-001 INNOVEX PRODUITS TECHNIQUES INC. Decision
EP-2015-001 INNOVEX PRODUITS TECHNIQUES INC. Order
AP-2015-002 THE SOURCE (BELL) ELECTRONICS INC. Decision
EA-2015-002 MERTEX CANADA INC. Decision
EP-2015-002 A. WALLER Order
EA-2015-003 SISTEMALUX INC. Decision
AP-2015-003 COSTCO WHOLESALE CANADA LTD. Decision
AP-2015-004 RIMOWA NORTH AMERICA INC. Decision
AP-2015-005 IMPUS FOOTCARE LLC Decision
AP-2015-008 E. WALLACE Decision
AP-2015-010 D. JOSEFOWICH Decision
AP-2015-011 J. CHEESE INC. Decision
AP-2015-012 JAKKS PACIFIC INC. Decision
AP-2015-013 Y. GOSSELIN Decision
AP-2015-014 COSTCO WHOLESALE CANADA LTD. Hearing
AP-2015-035 and AP-2016-015 CDC FOODS Decision Pending
AP-2015-018 DÉLICES DE LA FORÊT INC. Decision
AP-2015-021 RONA CORPORATION Decision
AP-2015-022 SCHLUMBERGER CANADA LIMITED Decision Pending
AP-2015-024 TOYS“R”US (CANADA) LTD. Decision
AP-2015-026 DIGITAL CANOE INC. Decision
AP-2015-027 NESTLÉ CANADA INC. Decision Pending
AP-2015-028 FIRST JEWELRY LTD. Decision
AP-2015-029 SOWA TOOLS AND MACHINE COMPANY LIMITED Decision
AP-2015-031 G. BRADFORD Decision
AP-2015-033 BUILD.COM INC. Decision
AP-2015-034 BEST BUY CANADA LTD. Decision Pending
AP-2015-036 P & F USA INC. Decision Pending
AP-2014-001 FURLANI’S FOOD CORP. Decision
EA-2014-001 CANADIAN TIRE CORPORATION, LIMITED Order
EP-2014-001 DEALERS INGREDIENTS INC Order
AP-2014-002 G.T. WHOLESALE LIMITED Decision
EP-2014-002 TRI-ED LTD. Order
AP-2014-003 SUNBEAM CORPORATION (CANADA) LIMITED Decision
EA-2014-002 and EA-2014-003 ROBERTSON INC. Decision
AP-2014-004 DSM NUTRITIONAL PRODUCTS INC. Decision
AP-2014-005 JET EQUIPMENT & TOOLS LTD. Decision

Pages