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 Descriptionsort descending
AP-2005-002 2758-4747 QUÉBEC INC. Decision
AP-95-304 KOTT TRUSS INC. Decision
AP-92-205 LIGHTOLIER, DIVISION OF CANLYTE INC. Decision
AP-2002-001 DOUBLE J FASHION GROUP INC. Decision
AP-2012-030 INLAND TECHNOLOGIES CANADA INCORPORATED Decision
AP-2001-081 WILTON INDUSTRIES CANADA LIMITED Decision
AP-89-158 DURE FOODS Decision
AP-94-365, AP-94-369, AP-94-370, AP-94-371, AP-95-372, AP-94-373, AP-94-374, AP-94-375, AP-94-376, AP-94-377, AP-94-378, AP-94-380, AP-94-381, AP-94-382, AP-94-383, AP-94-384, AP-95-003, AP-95-004, AP-95-005, AP-95-006, AP-95-024, AP-95-025, AP-95-026, AP-95-027, AP-95-028, AP-95-029, AP-95-030, AP-95-031, AP-95-032, AP-95-033, AP-95-034, AP-95-035, AP-95-036, AP-95-037, AP-95-038, AP-95-039, AP-95-040, AP-95-041, AP-95-042, AP-95-043, AP-95-052, AP-95-053, AP-95-054, AP-95-055, AP-95-056, AP-95-057, AP-95-058, AP-95-059, AP-95-060, AP-95-062, AP-95-104, AP-95-105, AP-95-106, AP-95-107, AP-95-222, AP-95-223, AP-95-242, AP-95-248 VARIOUS APPEALS Decision
AP-2006-045 MOTOVAN CORPORATION Decision
AP-2012-004 HOLLAND HITCH OF CANADA LIMITED Decision
2898 SCHLUMBERGER OF CANADA, DIVISION OF SCHLUMBERGER CANADA LTD. Decision
AP-93-391 RESTORITE BEDDING CANADA LTD. Decision
AP-91-173 PAL-BAC DEVELOPMENTS LIMITED Decision
AP-2007-019 FASTBOLT CORPORATION Decision
AP-2009-016 TARA MATERIALS, INC. Decision
AP-97-139, AP-98-042 BUREAU DE RELATIONS D'AFFAIRES INTERNATIONALES INC. (BUSREL INC.) Decision
AP-90-164 KIM HUTTON Decision
AP-93-082 THREADS OF TIME - GLOUCESTER ANTIQUES Decision
AP-2016-016 LES INDUSTRIES TOUCH INC. Decision
AP-2010-029 TERRALINK HORTICULTURE INC. Decision
AP-2004-001 HOLSTE TRANSPORT LIMITED Decision
AP-96-056 INFORMCO INC. Decision
AP-92-238 DRISCOLL'S DARTS & TROPHIES LTD. Decision
AP-2002-105 UPPERCUT KNIVES Decision
AP-2011-002 DANSON DÉCOR INC. Decision
AP-2002-005 P.L.B. GRAPHIQUE INC. Decision
AP-95-079 J.B. MULTI-NATIONAL TRADE INC. Decision
AP-89-264 ALPHA FUELS LIMITED Decision
AP-2005-014 FRANKLIN MINT INC. Decision
AP-2011-060 CYCLES LAMBERT INC. Decision
3082 GENERAL METAL SYSTEMS LIMITED Decision
AP-94-083 PERMANENT LAFARGE (A DIVISION OF LAFARGE CANADA INC.) Decision
AP-91-212 RÉAL GRONDIN INC. Decision
AP-2006-017 B. TIGHE Decision
AP-2010-019 HBC IMPORTS C/O ZELLERS INC. Decision
AP-98-076 INTERNATIONAL IMPORTS FOR COMPETITIVE SHOOTING EQUIPMENT INC. Decision
AP-93-108, AP-93-109 INTERFACE FLOORING SYSTEMS INC. AND Decision
AP-90-209 LACLEDE CHAIN MANUFACTURING CO. Decision
AP-2016-045 ANDREW SHERET PURCHASING LTD. Decision
AP-2010-054 YAMAHA CANADA MUSIC LTD. Decision
AP-2006-002 WESTERN RV COACH INC. Decision
AP-96-096, AP-96-097, AP-96-098, AP-96-099, AP-96-100, AP-96-101, AP-96-102, AP-96-103 STYLE-KRAFT SPORTSWEAR LIMITED Decision
AP-92-276 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-2001-015 BATHURST SALES Decision
AP-2011-038 SAMONA INTERNATIONAL Decision
AP-2002-038, AP-2002-039, AP-2002-040, AP-2002-041, AP-2002-042, AP-2002-043, AP-2002-044, AP-2002-045, AP-2002-046, AP-2002-047, AP-2002-048, AP-2002-049, AP-2002-050, AP-2002-051, AP-2002-052, AP-2002-053, AP-2002-054, AP-2002-055, AP-2002-056, AP-2002-057, AP-2002-058, AP-2002-059, AP-2002-060, AP-2002-061, AP-2002-062, AP-2002-063, AP-2002-064, AP-2002-065, AP-2002-066, AP-2002-067, AP-2002-068, AP-2002-069, AP-2002-070, AP-2002-071, AP-2002-072, AP-2002-073, AP-2002-074, AP-2002-075, AP-2002-076, AP-2002-077, AP-2002-078, AP-2002-079, AP-2002-080, AP-2002-081, AP-2002-082, AP-2002-083, AP-2002-084, AP-2002-085, AP-2002-086, AP-2002-087, AP-2002-088, AP-2002-089, AP-2002-090 PFIZER CANADA INC. Decision
AP-95-124 NORTHWEST AIRLINES, INC. Decision
AP-92-087 APOTEX INC. Decision
AP-90-006 ESDEN LIMITED Decision
AP-2005-052 MAKITA CANADA Decision