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-2014-016 TRI-ED DISTRIBUTION LTD Decision
AP-2002-012 QUAY DEVELOPMENTS LTD. Decision
AP-95-265 INNOVATION SPECIALTIES INC. Decision
AP-93-081 SMED MANUFACTURING INC. Decision
AP-2003-038 FAUCHER INDUSTRIES INC. Decision
AP-2012-012 OUTDOOR PURSUITS CANADA Decision
AP-92-236 DIANE BERNAUER Decision
AP-91-188R J.V. MARKETING INC. Decision
AP-91-166 VANCOUVER PUBLIC AQUARIUM ASSOCIATION Decision
AP-94-337 M & S X-RAY SERVICES LTD. Decision
AP-91-170 JIM DEREWIANKA Decision
AP-94-340, AP-95-133, AP-95-136 NORTHERN TELECOM CANADA LIMITED Decision
AP-2015-019 Y. CHIU Decision
AP-2011-055 MONTERRA LUMBER MILLS, LTD. Decision
2916 ANTOINE BOIRIDY Decision
AP-90-145 GUELPH PAPER BOX COMPANY LIMITED Decision
AP-93-372 ELDORADO PETROLEUMS LTD. Decision
EA-2017-001 PRAIRIE TUBULARS (2015) INC. Decision
AP-2008-034 WHITEWATER COMPOSITES LTD. Decision
AP-2008-011 SARSTEDT CANADA INC. Decision
AP-97-111 HONDA CANADA INC. Decision
AP-90-043 TOTAL GRAPHICS 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-2000-020 BRYCE ROLLINS Decision
AP-2002-021 S. FUNG Decision
AP-2012-053 GREGG DISTRIBUTORS CO. LTD. Decision
AP-2001-090 EUROTRADE IMPORT-EXPORT INC. Decision
AP-92-276 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-91-206 TECHTOUCH BUSINESS SYSTEMS LTD. Decision
AP-95-045 SIDEWINDER CONVERSIONS LTD. Decision
AP-2006-049 M. REUVEKAMP Decision
AP-92-087 APOTEX INC. Decision
AP-2012-016 CAN-AM LOGISTICS INC. Decision
2809 LIGHT TOUCH STENOGRAPHIC SERVICES LTD. Decision
AP-90-194, AP-90-203 TJERK DE JONG Decision
AP-94-016, AP-94-109 NARCO CANADA INC., 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-93-088 CALEB LTD. o/a THE JAMES BROS. 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-2001-017 ACTIVE MARBLE & TILE LTD. Decision
AP-2001-001 CONTINENTAL TYPESETTING LIMITED Decision
AP-2011-016 ABRICOT INTERNATIONAL INC. Decision