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-2016-037 R. SULIT Decision
AP-2016-039 WORLDPAC CANADA INC. Hearing
AP-2016-044 SACS INDUSTRIELS INC. Decision
AP-2016-045 ANDREW SHERET PURCHASING LTD. Decision
AP-2016-046 A. COWAN Decision
AP-2016-047 JOHNSTON RESEARCH AND PERFORMANCE INC. Decision
AP-2016-048 RONA INC. Decision
AP-2016-050 GENTEC INTERNATIONAL Decision
AP-2016-052 J.-F. ALLARD Decision
EA-2015-001 PRIME SOURCE BUILDING PRODUCTS CANADA Decision
AP-2015-034, AP-2015-036 and AP-2016-001 BEST BUY CANADA LTD., P & F USA INC. AND LG ELECTRONICS CANADA INC. Decision
AP-2015-001 INNOVEX PRODUITS TECHNIQUES INC. Decision
EP-2015-001 INNOVEX PRODUITS TECHNIQUES INC. Order
AP-2015-002 THE SOURCE (BELL) ELECTRONICS INC. Decision
EA-2015-002 MERTEX CANADA INC. Decision
EP-2015-002 A. WALLER Order
AP-2015-003 COSTCO WHOLESALE CANADA LTD. Decision
EA-2015-003 SISTEMALUX INC. Decision
AP-2015-004 RIMOWA NORTH AMERICA INC. Decision
AP-2015-005 IMPUS FOOTCARE LLC Decision
AP-2015-006 CALLAWAY GOLF COMPANY Decision
AP-2015-007 LOGISTIK UNICORP INC. Decision
AP-2015-008 E. WALLACE Decision
AP-2015-009 LES PIÈCES D’AUTO TRANSIT INC. Decision
AP-2015-010 D. JOSEFOWICH Decision
AP-2015-011 J. CHEESE INC. Decision
AP-2015-012 JAKKS PACIFIC INC. Decision
AP-2015-013 Y. GOSSELIN Decision
AP-2015-014 COSTCO WHOLESALE CANADA LTD. Decision Pending
AP-2015-015 STRATEGIS INTERNATIONAL INC. Decision
AP-2015-035 and AP‑2016-015 CDC FOODS Decision
AP-2015-016 UPONOR LTD. Decision
AP-2015-017 UPONOR LTD. Decision
AP-2015-018 DÉLICES DE LA FORÊT INC. Decision
AP-2015-019 Y. CHIU Decision
AP-2015-020 UNIVAR CANADA LTD. Decision
AP-2015-021 RONA CORPORATION Decision
AP-2015-022 SCHLUMBERGER CANADA LIMITED Decision
AP-2015-023 SUMMER INFANT CANADA LTD. Decision
AP-2015-024 TOYS“R”US (CANADA) LTD. Decision
AP-2015-025 GROUPE SEB CANADA LTD. Decision
AP-2015-026 DIGITAL CANOE INC. Decision
AP-2015-027 NESTLÉ CANADA INC. Decision
AP-2015-028 FIRST JEWELRY LTD. Decision
AP-2015-029 SOWA TOOLS AND MACHINE COMPANY LIMITED Decision
AP-2015-030 A. WALLER Decision
AP-2015-031 G. BRADFORD Decision
AP-2015-032 RONA CORPORATION Decision
AP-2015-033 BUILD.COM INC. Decision
EA-2014-001 CANADIAN TIRE CORPORATION, LIMITED Decision