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 Descriptionsort descending
AP-2006-004 GROUPE CABICO INC. Decision
AP-89-269 PANEL PRODUCTS, DIVISION OF COMPONENT STRUCTURES (1981) LTD. Decision
AP-93-083 LEGGETT & PLATT INCORPORATED Decision
AP-95-127, AP-95-191 ERV PARENT CO. LTD. Decision
AP-2001-087 L. WONG Decision
AP-2011-063 CASIO CANADA LTD. Decision
AP-2002-023 BUFFALO INC. Decision
AP-92-240 HONDA CANADA INC. Decision
3104 PULSAR ENGINEERING LTD. Decision
AP-94-159 CALAVO FOODS, INC. Decision
AP-92-013 SUGI CANADA LTÉE Decision
AP-2004-056 A. MUSCAT Decision
AP-2013-019 and AP 2013-020 PHILIPS ELECTRONICS LTD. AND LES DISTRIBUTIONS SAECO CANADA LTÉE Decision
AP-99-042 PABLA FASHIONS LTD. Decision
AP-93-254 BARTON TUBES LIMITED Decision
AP-91-077 MACMILLAN BLOEDEL LIMITED Decision
AP-2014-046 D.S. Decision
AP-2010-066 CE FRANKLIN LTD. Decision
AP-96-226 FLECK MANUFACTURING INC. Decision
AP-2009-075 MOTREC INC. Decision
AP-2007-004 SCOTT H. WU Decision
AP-90-012 PIERRE ROBERGE Decision
AP-95-190 R.T. VANDERBILT COMPANY, INC. Decision
AP-2015-018 DÉLICES DE LA FORÊT INC. Decision
AP-2012-070 CARGILL INC. Decision
AP-2003-040 LES PRODUITS LAITIERS ADVIDIA INC. Decision
AP-92-277 BARRY RODKO GOLDSMITHS LTD. Decision
3012 SPINNAKERS BREW PUB INC. Decision
AP-94-202 CANADIAN SATELLITE COMMUNICATIONS INC. Decision
AP-92-050 C.M.C.A. LIMITED Decision
AP-92-089 MATHEW & CO., LIMITED Decision
AP-2013-043 JUPITER INDUSTRIES INC. Decision
AP-99-086 CANADISC INC. Decision
AP-93-293 GRAND VALLEY MECHANICAL LTD. Decision
AP-91-127 H & K MANUFACTURING LTD. Decision
AP-2014-017 BRI-CHEM SUPPLY LTD. Decision
AP-2011-015 LEVOLOR HOME FASHIONS CANADA Decision
AP-97-045 RIGEL SHIPPING CANADA INC. Decision
AP-2008-018 SPECULTIVE PRODUCT DESIGN INC. Decision
AP-2008-012 P.L. LIGHT SYSTEMS CANADA INC. Decision
AP-90-081 IMPORTATION/EXPORTATION Y&Y Decision
AP-95-259 PACCAR OF CANADA LTD. Decision
AP-2014-024 GLOBE UNION (CANADA) INC. Decision
AP-2012-071 PRECISION FLANGE COMPANY LTD. Decision
AP-2004-051 TRANSPORT GILLES PERREAULT INC. Decision
AP-2000-041 FORMICA CANADA INC. Decision
AP-92-351 KSI SANITEX LIMITED Decision
2704 596720 ONTARIO LIMITED Decision
AP-94-330 ERIN MICHAELS MFG. INC. Decision
AP-2003-050 FERRAZ SHAWMUT CANADA INC. Decision

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