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.

Case Number(s) Case Name Descriptionsort descending
AP-2015-009 LES PIÈCES D’AUTO TRANSIT INC. Decision
AP-2010-021 CASIO CANADA LTD. Decision
AP-2003-018 TOM PAK Decision
AP-96-043 WEIL COMPANY LIMITED Decision
AP-92-232 TOR-BRAM ELECTRIC CONTRACTING Decision
AP-2002-093 B. DAVIDSON Decision
AP-2012-064 NORCO PRODUCTS LTD. Decision
AP-2002-007 KING WEST COMMUNICATIONS INC. Decision
AP-95-066 THE BRITISH COLUMBIA MENTAL HEALTH SOCIETY Decision
AP-90-082 LADY SANDRA OF CANADA LTD. Decision
AP-2006-062 SAN FRANCISCO GIFTS LTD. Decision
AP-2012-036 BALANCECO Decision
2929 SANDERSON-NEWBOULD LIMITED Decision
AP-94-041 HOME HARDWARE STORES LIMITED Decision
AP-2000-047 IMATION CANADA INC. Decision
AP-91-233 AMBIENCE GALLERY & FRAMES Decision
AP-2006-011 INGERSOLL RAND CANADA Decision
AP-2009-076 RUTHERFORD CONTROLS INTERNATIONAL CORP. Decision
AP-98-056 THÉRÈSE ABRANCHES Decision
AP-93-099 MEDI ATHLETI-K-INC. Decision
AP-91-007 SEABOARD LUMBER SALES COMPANY LIMITED Decision
AP-2016-013 and AP‑2016-028 MEDICAL MART SUPPLIES LIMITED Decision
AP-2010-049 LEISURE TRAVEL VANS (1999) LTD. Decision
AP-2006-013 JONATHAN AND NICOLETTE ROSS Decision
AP-96-083 JARVIS IMPORTS AND SALES LTD. Decision
AP-92-265 COMPUTALOG LTD. Decision
AP-2001-021 CARGILL LIMITED Decision
AP-2011-034 HEIDELBERG CANADA GRAPHIC EQUIPMENT LIMITED Decision
AP-2001-073, AP-2001-074, AP-2001-084 NOKIA PRODUCTS LIMITED AND PRIMECELL COMMUNICATIONS INC. Decision
AP-95-118 KING FRAMING Decision
AP-92-078 MCDONALD'S RESTAURANTS OF CANADA LIMITED Decision
AP-2005-044 TUNE BETHUNE AUTOMOTIVE CONSULTING Decision
AP-2012-073 SKECHERS USA CANADA, INC. Decision
3077 DAVID E. GILLANDERS Decision
AP-94-148 SUNCOR INC. Decision
AP-89-027 HUSSMANN STORE EQUIPMENT LIMITED Decision
AP-92-013 SUGI CANADA LTÉE Decision
AP-2012-009 VOLPAK INC. Decision
AP-2009-078 DISCO-TECH INDUSTRIES, INC. Decision
AP-99-010 PHOSYN PLC Decision
AP-93-150 PROVINCIAL WALLCOVERINGS LIMITED Decision
AP-91-077 MACMILLAN BLOEDEL LIMITED Decision
AP-2017-029 M.S. Decision
AP-2009-051 CELCO, INC. Decision
AP-2006-041 CANADIAN TIRE CORPORATION LIMITED Decision
AP-96-205 FORMICA CANADA INC. Decision
AP-92-303 KIMBERLY-CLARK CANADA INC. Decision
AP-2001-091 IMPERIAL CABINET (1980) CO. LTD. Decision
AP-2011-064 SUNBEAM CORPORATION (CANADA) LIMITED Decision
AP-2003-006 LES PRODUITS DE TABAC TREMBLAY INC. Decision

Pages