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-2009-011 JEAN-PIERRE PASTINELLI Decision
AP-2009-013 KVERNELAND GROUP NORTH AMERICA INC. Decision
AP-2009-014 TRANSPORT DESGAGNÉS INC. Decision
AP-2009-015 DANONE INC. Decision
AP-2009-015 DANONE INC. Order
AP-2009-015 DANONE INC. Order
AP-2009-015 DANONE INC. Order
AP-2009-016 TARA MATERIALS, INC. Decision
AP-2009-017 NUTRICIA NORTH AMERICA Decision
AP-2009-018 MANUFACTURE DE BIJOUX ÉTOILE D'ARGENT INC. Decision
AP-2009-019 CANADIAN TIRE CORPORATION LIMITED Decision
AP-2009-020 LAIDLAW CARRIERS PCS GP INC. Order
AP-2009-021 LAIDLAW CARRIERS BULK GP INC. Order
AP-2009-022 LAIDLAW CARRIERS VAN GP INC. Order
AP-2009-023 LAIDLAW CARRIERS FLATBED GP INC. Order
AP-2009-024 TRANSNAT EXPRESS INC. Decision
AP-2009-025 GOLDEN EAGLE EXPRESS INC. Order
AP-2009-026 LE GROUPE G3 INC. Order
AP-2009-026 LE GROUPE G3 INC. Order
AP-2009-027 VEDDER TRANSPORT LTD. Order
AP-2009-029 2810026 CANADA LTD. Order
AP-2009-028 and AP 2009-030 WARREN GIBSON LTD. Order
AP-2009-031 Q-LINE TRUCKING LTD. Order
AP-2009-032 SGT 2000 INC. Order
AP-2009-033 J & F TRUCKING CORPORATION Order
AP-2009-035 CELADON CANADA INC. Order
AP-2009-036 COBRA TRUCKING LTD. Order
AP-2009-037 MOTRUX INC. Order
AP-2009-038 L.E. WALKER TRANSPORT LTD. Order
AP-2009-039 DISTRIBUTION MARCEL DION INC. Order
AP-2009-034 and AP‑2009-040 REIMER EXPRESS LINES LTD. Order
AP-2009-041 DIRECT INTEGRATED TRANSPORTATION Order
AP-2009-042 HARRIS TRANSPORT LTD. Order
AP-2009-043 BENSON TANK LINES LTD. Order
AP-2009-044 BALDOR ELECTRIC CANADA INC. Decision
AP-2009-045 SHER-WOOD HOCKEY INC. Decision
AP-2009-046 IGLOO VIKSKI INC. Decision
AP-2009-012, AP-2009-047 S.F. MARKETING INC. Decision
AP-2009-049 EVENFLO CANADA INC. Decision
AP-2009-050 FRUIT OF THE LOOM CANADA, INC. Decision
AP-2009-051 CELCO, INC. Decision
AP-2009-052 A.M.A. PLASTICS LTD. Decision
AP-2009-053 SONY OF CANADA Decision
AP-2009-054 LOBLAW COMPANIES LTD. Decision
AP-2009-055 JENO NEUMAN ET FILS INC. Decision
AP-2009-056 FUTURE PRODUCT SALES INC. Decision
AP-2009-057 LEEZA DISTRIBUTION INC. Decision
AP-2009-058 JENO NEUMAN ET FILS INC. Decision
AP-2009-059 EVENFLO CANADA INC. Decision
AP-2009-060 RONA CORPORATION Decision