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-2008-003 MODES SOPHISTOWEAR INC. Decision
AP-2008-003 MODES SOPHISTOWEAR INC. Decision
EP-2008-003 MERLEY CHAINS LTD. Order
AP-2008-004 TRANSPORT GRÉGOIRE INC. Decision
AP-2008-005 BLUE BUOY FOODS LTD. Decision
AP-2008-006 COBRA ANCHORS CO. LTD. Decision
AP-2008-007 DYNAMO INDUSTRIES, INC. Decision
AP-2008-008 N. ROONEY Decision
AP-2008-009 INGRAM MICRO INC. Decision
AP-2008-010 EMCO ELECTRIC INTERNATIONAL – ELECTRICAL RESOURCE INTERNATIONAL Decision
AP-2008-011 SARSTEDT CANADA INC. Decision
AP-2008-012 P.L. LIGHT SYSTEMS CANADA INC. Decision
AP-2008-012R P.L. LIGHT SYSTEMS CANADA INC. Decision
AP-2008-013 GORDON GEE Order
AP-2008-014 SEAN TURNER Order
AP-2008-015 J.I.T. INDUSTRIAL SUPPLY & DISTRIBUTION LTD. Decision
AP-2008-016 KINEDYNE CANADA LTD. Decision
AP-2008-017 CANADIAN TIRE CORPORATION, INC. Decision
AP-2008-018 SPECULTIVE PRODUCT DESIGN INC. Decision
AP-2008-019 DOREL INDUSTRIES INC. Decision
AP-2008-020 GLADU TOOLS INC. Decision
AP-2008-021 ATLANTIC SPORTSWEAR MFG. LTD. Decision
AP-2008-022 GLOBE ELECTRIC COMPANY INC. Decision
AP-2008-023 ENTRELEC INC. (ABB CANADA) Decision
AP-2008-024 MERLEY CHAINS LIMITED Decision
AP-2008-025 GENERAL MOTORS OF CANADA LIMITED Decision
AP-2008-026 LOBLAWS COMPANIES Decision
AP-2008-027 R. CHENG Decision
AP-2008-028 CHERRY STIX LTD. Decision
AP-2008-029 COSTCO WHOLESALE CANADA Decision
AP-2008-031 COSTCO WHOLESALE CANADA LTD. Decision
AP-2008-032 DOREL INDUSTRIES INC. Decision
AP-2008-033 DOREL DISTRIBUTION CANADA Decision
AP-2008-034 WHITEWATER COMPOSITES LTD. Decision
AP-2008-035 OUTER SPACE SPORTS Decision
AP-2008-030, AP-2009-048 ARNOLD BROS. TRANSPORT LTD. AND BISON TRANSPORT INC. Decision
AP-2007-001 BURTON CANADA COMPANY Decision
EP-2007-001 HUSKY OIL LIMITED Order
AP-2007-002 SUPEREX CANADA LIMITED Decision
EP-2007-002 SIGVARIS CORPORATION Order
AP-2007-003 K. WILSON Decision
EP-2007-003 BURTON CANADA COMPANY Order
AP-2007-004 SCOTT H. WU Decision
EP-2007-004 ATLANTIC SPORTSWEAR MFG. LTD. Order
AP-2007-005 VIQAR HASAN Decision
EP-2007-005 ANDREW TAYLOR Order
AP-2007-006 CLOTHES LINE APPAREL, DIVISION OF 2810221 CANADA INC. Decision
AP-2007-007 A & G INC. D.B.A. ALSTYLE APPAREL Decision
AP-2007-008 KORHANI CANADA INC. Decision
AP-2007-009 SIGVARIS CORPORATION Decision