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-2009-061 CRITERION CATALYSTS & TECHNOLOGIES CANADA INC. Decision
AP-2009-062 3559972 MANITOBA LTD. Decision
AP-2009-063 DOREL DISTRIBUTION CANADA Decision
AP-2009-064 PEXCOR MANUFACTURING COMPANY LTD. Decision
AP-2009-065 MATTHEWS EQUIPMENT LIMITED Decision
AP-2009-066 DANSON DÉCOR INC. Decision
AP-2009-067 NORCAN PETROLEUM INC. Decision
AP-2009-068 SANSIVAR IMPORTING AND DISTRIBUTING Decision
AP-2009-068 SANSIVAR IMPORTING AND DISTRIBUTING Decision
AP-2009-069 S. GUYATT Decision
AP-2009-070 CHARIOT CARRIERS INC. Decision
AP-2009-071 BMC COATERS INC. Decision
AP-2009-072 RONA CORPORATION INC. Decision
AP-2009-073 INGRAM MICRO INC. Decision
AP-2009-074 SEARS CANADA INC. Decision
AP-2009-075 MOTREC INC. Decision
AP-2009-076 RUTHERFORD CONTROLS INTERNATIONAL CORP. Decision
AP-2009-077 HASBRO CANADA CORPORATION Decision
AP-2009-078 DISCO-TECH INDUSTRIES, INC. Decision
AP-2009-079 C. KENNEY Decision
AP-2009-080 M. MINER Decision
AP-2009-080R M. MINER Decision
AP-2009-081 DISCO-TECH INDUSTRIES, INC. Decision
AP-2008-001 LEEZA DISTRIBUTION INC. Decision
EP-2008-001 E. P. KAUFMANN & COMPANY INC. (KAUFMANN DE SUISSE) Order
AP-2008-002 D. LAUDER Decision
EP-2008-002 GENERAL MOTORS OF CANADA LIMITED Order
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