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 descending
AP-90-001 ÉLECTRICITÉ STANDARD INC. Decision
AP-2015-024 TOYS“R”US (CANADA) LTD. Decision
AP-2013-001 AQUATHERM CA, INC. Decision
AP-92-051 DAVRON FOREST PRODUCTS LTD. Decision
AP-2005-005, AP-2005-010, AP-2005-011, AP-2005-020 ARCTIC CAT SALES INC. Decision
AP-95-266 CANSTOR CONSUMER STORAGE PRODUCTS INC. Decision
AP-94-075 TEE-COMM ELECTRONICS INC. Decision
AP-2003-042 BOB DALE GLOVES & IMPORTS LTD. Decision
AP-2012-014 SPECTRA PREMIUM INDUSTRIES INC. Decision
AP-91-130 C.J. MICHAEL FLAVELL Decision
3105, AP-90-241 PAPPA GEPPETTO'S WONDERFUL WOODEN THINGS LTD. Decision
AP-93-106 R.C. BARRY AND M.A. BARRY Decision
AP-93-056 CAPITOL RECORDS - EMI OF CANADA LIMITED Decision
AP-2015-019 Y. CHIU Decision
AP-2011-055 MONTERRA LUMBER MILLS, LTD. Decision
2916 ANTOINE BOIRIDY Decision
AP-92-220 DEMURE ENTERPRISES INC. Decision
AP-2008-034 WHITEWATER COMPOSITES LTD. Decision
AP-2008-011 SARSTEDT CANADA INC. Decision
AP-97-111 HONDA CANADA INC. Decision
AP-90-058 BLOWEY-HENRY, A DIVISION OF MOUSSA & SONS ENTERPRISES Decision
AP-2015-033 BUILD.COM INC. Decision
AP-2010-012 OCEANEX INC. Decision
AP-2001-075 MILARM CO. LTD. Decision
AP-96-016 TRUDELL MEDICAL MARKETING LIMITED Decision
AP-2000-022 CLARIANT (CANADA) INC. Decision
AP-94-151 ELISE AMMON Decision
AP-2002-021 S. FUNG Decision
AP-2012-053 GREGG DISTRIBUTORS CO. LTD. Decision
AP-91-161 BULK-STORE STRUCTURES INC. Decision
AP-2001-090 EUROTRADE IMPORT-EXPORT INC. Decision
AP-93-239 LES ATELIERS YVES BÉRUBÉ INC. Decision
AP-93-088 CALEB LTD. o/a THE JAMES BROS. Decision
AP-90-142 LES CARRIÈRES DUCHARME INC. Decision
AP-2006-049 M. REUVEKAMP Decision
AP-2012-016 CAN-AM LOGISTICS INC. Decision
2809 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-92-248 CAROL ANNE WRIGHT Decision
AP-2013-057 BSH HOME APPLIANCE LTD. Decision
AP-2010-031 VOLPAK INC. Decision
AP-98-012 EM PLASTIC & ELECTRIC PRODUCTS LTD. Decision
AP-92-070 THOMPSON BROS. (CONSTR.) LTD. 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-2010-041 ROYAL CANADIAN MINT Decision
AP-2005-040 JOHN DRAGANIUK Decision
AP-96-071 SANI MÉTAL LTÉE Decision
AP-89-001 FISHER SCIENTIFIC LIMITED Decision
AP-94-190, AP-94-191 CHAPS-RALPH LAUREN, DIVISION OF 131384 CANADA INC. Decision
AP-2001-001 CONTINENTAL TYPESETTING LIMITED Decision
AP-2011-016 ABRICOT INTERNATIONAL INC. Decision