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 ascending
EP-2004-033 T.D. SMITH/DIV. OF 440411 ONTARIO LTD. Order
AP-2006-055 LETITIA LOUGHRIDGE Order
EP-2011-008 CARGILL INC. Order
EP-2004-049 T-LINE SERVICE LIMITED Order
AP-2012-035 CANADIAN TIRE CORPORATION, LIMITED Order
EP-2017-001 SIEMENS CANADA LTD. Order
EP-2004-065 UNITED TERMINALS LTD. Order
AP-2009-034 and AP‑2009-040 REIMER EXPRESS LINES LTD. Order
EP-2004-081 CONCORD TRANSPORTATION INC. Order
EP-2003-006 INGRAM MICRO INC. Order
EP-2005-034 LE GROUPE HARNOIS INC. Order
EP-2004-017 CAN-TRUCK (1993) INC. Order
AP-2002-016 RICHARD DARLING Order
EP-2009-001 BISON DIVERSIFIED INC. O/A BISON TRANSPORT Order
EP-2004-034 T.D. SMITH/DIV. OF 440411 ONTARIO LTD. Order
AP-2008-014 SEAN TURNER Order
EP-2011-010 TST TRUCKLOAD EXPRESS INC. Order
EP-2004-050 T-LINE SERVICE LIMITED Order
AP-2012-009 VOLPAK INC. Order
EP-2004-066 UNITED TERMINALS LTD. Order
AP-2009-035 CELADON CANADA INC. Order
EP-2004-082 CONCORD TRANSPORTATION INC. Order
EP-2003-007 MR. GORDON GRANDISON Order
AP-98-012 E.M. PLASTICS AND ELECTRIC PRODUCTS Order
EP-2005-025, EP-2005-037, EP-2005-038, EP-2005-039, EP-2005-040, EP-2005-041, EP-2005-042, EP-2005-043 BTT EXPRESS INC. Order
EP-2004-018 CAN-TRUCK (1993) INC. Order
AP-2002-034, AP-2002-035, AP-2002-036, AP-2002-037 PIERRE ROY ET ASSOCIÉS INC. FOR LITHOCHROME (1974) INC. (IN BANKRUPTCY), LE GROUPE LITHOCHROME INC. (IN BANKRUPTCY), FILMOGRAPHIE P.F. INC. (IN BANKRUPTCY) AND OPTICOULEUR INC. (IN BANKRUPTCY) Order
EP-2009-002 NATIONAL FOOD DISTRIBUTION CENTRE Order
EP-2004-035 T.D. SMITH/DIV. OF 440411 ONTARIO LTD. Order
AP-2008-013 GORDON GEE Order
EP-2011-011 KEENA TRUCK LEASING & TRANSPORT LTD. Order
EP-2004-051 T-LINE SERVICE LIMITED Order
AP-2012-009 VOLPAK INC. Order
EP-2004-067 GANECA TRANSPORT INC. Order
AP-2009-036 COBRA TRUCKING LTD. Order
EP-2004-083 CONCORD TRANSPORTATION INC. Order
EP-2003-003 NEWTECH BEVERAGE SYSTEMS LTD. Order
AP-96-046, AP-96-074 GFT MODE CANADA INC. Order
EP-2005-036 FENWICK AUTOMOTIVE PRODUCTS LTD. Order
EP-2004-019 CAN-TRUCK (1993) INC. Order
AP-2003-036 ROCHE VITAMINS CANADA INC. Order
EP-2009-003 C.B. POWELL LIMITED Order
EP-2009-004 C.B. POWELL LIMITED Order
EP-2004-036 T.D. SMITH/DIV. OF 440411 ONTARIO LTD. Order
AP-2009-015 DANONE INC. Order
EP-2011-009 CAN-AM LOGISTICS INC. Order
EP-2004-052 SANTANA TRANSPORT INC. Order
AP-2009-020 LAIDLAW CARRIERS PCS GP INC. Order
EP-2004-068 GANECA TRANSPORT INC. Order
AP-2009-037 MOTRUX INC. Order

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