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 Description
AP-2012-045 D. ANDREWS Decision
AP-2012-046 HUNTER DOUGLAS CANADA LP Decision
AP-2012-047, AP-2012-048 SALZGITTER MANNESMANN INTERNATIONAL (CANADA) INC. AND VARSTEEL LTD. Decision
AP-2012-049 CE FRANKLIN LTD. Decision
AP-2012-051 BRISK INDUSTRY CO., LTD. Decision
AP-2012-052 CROSS COUNTRY PARTS DISTRIBUTORS LTD. Decision
AP-2012-052R CROSS COUNTRY PARTS DISTRIBUTION LTD. Decision
AP-2012-053 GREGG DISTRIBUTORS CO. LTD. Decision
AP-2012-054 J.E. MONDOU LTÉE Decision
AP-2012-055 L. LAVOIE Decision
AP-2012-056 GESTION SOPREMA CANADA INC./HOLDING SOPREMA CANADA INC. Decision
AP-2012-057 COSTCO WHOLESALE CANADA LTD. Decision
AP-2012-058 KINEDYNE CANADA LIMITED Decision
AP-2012-039, AP-2012-050, AP-2012-059 UNIVERSAL CONSUMER PRODUCTS, INC., LIV OUTDOOR (INTERNATIONAL) INC. AND MAINE ORNAMENTAL, LLC Decision
AP-2012-060 CYCLES LAMBERT INC. Decision
AP-2012-061 GROUPE PROCYCLE INC. Decision
AP-2012-062 CYCLES MARINONI INC. Decision
AP-2012-063 CYCLES ARGON-18 INC. Decision
AP-2012-064 NORCO PRODUCTS LTD. Decision
AP-2012-065 R. ATKINSON Decision
AP-2012-066 WOLSELEY CANADA INC. Decision
AP-2012-066 WOLSELEY CANADA INC. Order
AP-2012-067 HUDSON’S BAY COMPANY Decision
AP-2012-068 COSTCO WHOLESALE CANADA LTD. Decision
AP-2012-069 M. OLSON Decision
AP-2012-070 CARGILL INC. Decision
AP-2012-070 CARGILL INC. Order
AP-2012-071 PRECISION FLANGE COMPANY LTD. Decision
AP-2012-071 PRECISION FLANGE COMPANY LTD. Decision
AP-2012-072 R. CHRISTIE Decision
AP-2012-073 SKECHERS USA CANADA, INC. Decision
AP-2011-001 STAMPIN UP! CANADA ULC Decision
EP-2011-001 J. R. MCNENLY Order
AP-2011-002 DANSON DÉCOR INC. Decision
EP-2011-002 VOLPAK INC. Order
AP-2011-003 ABRICOT INTERNATIONAL INC. Decision
EP-2011-003 ABRICOT INTERNATIONAL INC. Order
AP-2011-004 SOCIÉTÉ CANADIAN TIRE LIMITÉE Decision
EP-2011-004 CURVE DISTRIBUTION SERVICES Order
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