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-2011-005 2148798 ONTARIO LIMITED Decision
EP-2011-005 LALLEMAND INC. Order
AP-2011-006 ITT WATER & WATERWASTE CANADA Decision
AP-2011-006 ITT WATER & WATERWASTE CANADA Decision
EP-2011-006 WINNERS MERCHANTS INTERNATIONAL Order
AP-2011-007 AP-2011-007 A. SANTOS Decision
AP-2011-007 A. SANTOS Decision
EP-2011-007 FONDS D’EMPRUNT COMMUNAUTAIRE DE LA GASPESIE ET DES ÎLES Order
AP-2011-008 JOCKEY CANADA COMPANY Decision
EP-2011-008 CARGILL INC. Order
AP-2011-009 COSTCO WHOLESALE CANADA LTD. Decision
EP-2011-009 CAN-AM LOGISTICS INC. Order
EP-2011-010 TST TRUCKLOAD EXPRESS INC. Order
AP-2011-011 BAUER HOCKEY CORPORATION Decision
EP-2011-011 KEENA TRUCK LEASING & TRANSPORT LTD. Order
AP-2011-012 R. JOSCHKO Decision
AP-2011-013 KSB PUMPS INC. Decision
AP-2011-014 DERONDE TIRE SUPPLY, INC. Decision
AP-2011-015 LEVOLOR HOME FASHIONS CANADA Decision
AP-2011-015 LEVOLOR HOME FASHIONS CANADA Order
AP-2011-015 LEVOLOR HOME FASHIONS CANADA Order
AP-2011-016 ABRICOT INTERNATIONAL INC. Decision
AP-2011-017 PHARMA K.D. INC. Decision
AP-2011-018 HBC IMPORTS C/O ZELLERS INC. Decision
AP-2011-010, AP-2011-019 COMMONWEALTH WHOLESALE CORP. Decision
AP-2011-020 CANADIAN TIRE CORPORATION LIMITED Decision
AP-2011-021 PERFORMANCE STEEL SPECIALTIES INC. Decision
AP-2011-022 AMCO PRODUCE INC. Decision
AP-2011-023 CURVE DISTRIBUTION SERVICES INC. Decision
AP-2011-024 CANADIAN TIRE CORPORATION LTD. Decision
AP-2011-025 ABRICOT INTERNATIONAL INC. Decision
AP-2011-026 MAURICE SPORTING GOODS DISTRIBUTOR INC. Decision
AP-2011-027 ALUMINART PRODUCTS LIMITED Decision
AP-2011-027 ALUMINART PRODUCTS LIMITED Order
AP-2011-028 A. H. MCELROY SALES & SERVICE (CANADA) LTD. Decision
AP-2011-028 A. H. MCELROY SALES & SERVICE (CANADA) LTD. Decision
AP-2011-029 ELFE JUVENILE PRODUCTS Decision
AP-2011-030 GRODAN INC. Decision
AP-2011-031 GRODAN INC. Decision
AP-2011-032 IC COMPANYS CANADA INC. Decision
AP-2011-033 COSTCO WHOLESALE CANADA LTD. Decision
AP-2011-034 HEIDELBERG CANADA GRAPHIC EQUIPMENT LIMITED Decision
AP-2011-035 ULTRAMAR LTD. Decision
AP-2011-036 J. POULIOT Decision
AP-2011-037 DENSIGRAPHIX KOPI INC. Decision
AP-2011-038 SAMONA INTERNATIONAL Decision
AP-2011-039 UNITED WOOD FRAMES INC. Decision
AP-2011-040, AP-2011-041 LA SAGESSE DE L'EAU Decision
AP-2011-042 PHILIPS ELECTRONICS LTD. Decision
AP-2011-043 COSTCO WHOLESALE CANADA LIMITED Decision