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-2016-002 PREMIER GIFT LTD. Decision
AP-2016-003 PHILIPS ELECTRONICS LTD. Decision
AP-2016-003 PHILIPS ELECTRONICS LTD. Decision
AP-2016-004 R. S. ABRAMS Decision
AP-2016-005 CANAC MARQUIS GRENIER LTÉE Decision
AP-2016-006 PATRICK MORIN INC. Decision
AP-2016-007 LRI LIGHTING INTERNATIONAL INC. Decision Pending
AP-2016-008 ARTCRAFT COMPANY INC. Decision
AP-2016-009 T. MEUNIER Hearing
AP-2016-010 COSTCO WHOLESALE CANADA LTD. Decision
AP-2016-011 OAKVILLE STAMPING & BENDING LTD. Decision
AP-2016-012 PATRICK MORIN INC. Decision
AP-2016-016 LES INDUSTRIES TOUCH INC. Decision
AP-2016-017 RBP IMPORTS INC. Decision Pending
AP-2016-018 IMPLUS FOOTCARE LLC Decision
AP-2016-019 HYDRAULIC SOURCE INC. Decision Pending
AP-2016-020 SONOS INC. Hearing
AP-2016-021 SKOTIDAKIS GOAT FARM Hearing
AP-2016-021 SKOTIDAKIS GOAT FARM Order
AP-2016-022 SOJAG INC. Decision
AP-2015-023 SUMMER INFANT CANADA LTD. Decision
AP-2016-023 REGIONAL MEDICAL PRODUCTS LTD Hearing
AP-2016-024 STRYKER CANADA HOLDING COMPANY Decision
AP-2016-025 JANICKI & ASSOCIATES LTD. Decision Pending
AP-2016-027 BEST BUY CANADA LTD. Decision Pending
AP-2016-013 and AP-2016-028 MEDICAL MART SUPPLIES LIMITED Decision Pending
AP-2016-029 ERGOMAT CANADA INC. Decision
AP-2016-031 RONA INC. Hearing
AP-2016-032 A. LAX Decision
AP-2016-033 B. CARR Decision
EA-2015-001 PRIME SOURCE BUILDING PRODUCTS CANADA Decision
AP-2015-034, AP-2015-036 and AP-2016-001 BEST BUY CANADA LTD., P & F USA INC. AND LG ELECTRONICS CANADA INC. Decision
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-2015-006 CALLAWAY GOLF COMPANY Decision
AP-2015-007 LOGISTIK UNICORP INC. Decision
AP-2015-008 E. WALLACE Decision
AP-2015-009 LES PIÈCES D’AUTO TRANSIT INC. 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. Decision Pending

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